Tax research focuses primarily on the Internal Revenue Code and the various primary and secondary materials that interpret it. A tax problem often involves legislative, judicial, and administrative interpretations. Administrative sources play an especially important role in tax research, and understanding the numerous regulations and the binding or persuasive authority is essential.
TABLE OF CONTENTS
- Self-Help Resources
- Legal Encyclopedias and Law Summaries
- Primary Resources
a. Legislative and Executive
i. Legislative History
ii. Statutes
iii. Regulations
iv. Administrative (IRS) Rulings
b. Case Law
- Practice Manuals
- Specialized Texts
- Forms
- Websites
- Community Resources
1. SELF- HELP
J.K. Lasser's 1001 Deductions & Tax Breaks 2011 KF 6385 .Z9 W45
J.K. Lasser's Your Income Tax 2011: For Preparing Your 2010 Tax Return KF 6369 .85 .J55
J.K. Lasser's Guide For Tough Times: Tax And Financial Solutions to See You Through KF 6297 .W45
Stand Up to the IRS KF 6324. D34
Electronic Access: On the law library computers, using Nolo Ebooks.
Surviving an IRS Tax Audit KF 6314 .Z9D277
Electronic Access: On the law library computers, using Nolo Ebooks.
Tax Deductions for Professionals KF 6495 .P7 F57
Electronic Access: On the law library computers, using Nolo Ebooks.
Tax Savvy for Small Business: Year-Round Tax Strategies to Save You Money KF 6491 .D35
The Truth About Paying Fewer Taxes KF 6297 .B45
2. LEGAL ENCYCLOPEDIAS & DICTIONARIES
American Jurisprudence 2nd KF 154 .A42
Volumes 33 through 34B, Federal Taxation
These volumes include a detailed discussion of Federal tax laws and cover topics including income taxes, deductions, and taxable income. Also contains current tax calendars, tables, and rates.
Electronic Access: On the law library computers, using Westlaw.
Corpus Juris Secundum KF 154 .C61
Volumes 47A through 47C, Internal Revenue
CJS includes a general discussion of Federal tax laws and covers topics including income taxes, estate and gift taxes, employment taxes, and excise taxes.
West's Tax Law Dictionary KF 6287 .S65 (Ref. Desk)
This helpful volume features definitions of tax terms, words, and phrases commonly used in tax law research. In addition to extensive references to the IRC and federal regulations, the dictionary also features an index of relevant publications and cross references.
3a. PRIMARY RESOURCES: LEGISLATIVE AND EXECUTIVE
i. Legislative History
Tax Management, Primary Sources KF 6289 .A6 B9
Arranged by code section, this set provides detailed legislative histories of selected code provisions and traces each provision back to its original 1954 version. Code sections that have not been amended since 1969 are excluded. It also provides excerpts of legislative documents, including presidential messages, committee reports, Treasury Department testimony at committee hearings, and floor debate.
ii. Statutes
United States Code Annotated KF 62. W45
Title 26,
Income and Taxation
USCA is the current United States Code published by West.
Electronic Access: On the law library computers, using
Westlaw.United States Code Service KF 62 .L38 T26
Title 26, Income and Taxation
USCSis the current United States Code published by Lexis.
iii Regulations
Code of Federal Regulations KF 70 .A3
Title 26, Internal Revenue
Provides the current federal tax regulations.
Electronic Access: On the law library computers using HeinOnline and also from the U.S. Government Printing Office website at http://www.gpoaccess.gov/cfr.
Federal Register
Regulations are first published in the Federal Register as proposed regulations, which allows for a public comment period before the regulations become final.
Electronic Access only: On the law library computers using HeinOnline and also from the U.S. Government Printing Office website at http://www.gpoaccess.gov/fr/index.html
Federal Tax Regulations KF 6301 .A4R5
Provides a complete set of Federal tax regulations for every year from 1954 to current.
iv. Administrative (IRS) Rulings
Internal Revenue Cumulative Bulletin KF 6301 .A4
The Internal Revenue Bulletin is cumulated twice a year and published as the Cumulative Bulletin. The IRB publishes revenue rulings, treasury decisions, notices, revenue procedures, and miscellaneous items, as well as Supreme Court decisions, treaties, tax statutes, and proposed regulations. Other documents, including private letter rulings, are not officially published but are often available in other sources. Ask the reference librarian for assistance in accessing these sources. IRS pronouncements published in the IRB are binding authority and must be followed by the IRS.
Electronic Access: Available online from the IRS website at http://www.irs.gov/app/picklist/list/internalRevenueBulletins.html
3b. PRIMARY RESOURCES: CASE LAW
Federal income tax cases originate in the U.S. Tax Court, the U.S. Court of Federal Claims, or the U.S. District Courts.
The U.S. Tax Court issues two types of decisions: regular and memorandum. A regular decision involves a new or unusual point of law. A memorandum decision generally involves the application of existing law or an interpretation of fact. Memorandum decisions are not officially published.
Tax Court Memorandum Decisions
Full text searchable Memorandum Opinions from 1995 to the present; can also be searched by date, judge, and case name.
Electronic Access only: http://www.ustaxcourt.gov
U.S. Tax Court Reports KF 6280 .A2 T37
Official Reporter from 1942 to the present. Full text opinions from 1995 to the present can also be searched by date, judge, and case name.
Electronic Access: http://www.ustaxcourt.gov
Reports of the U.S. Board of Tax Appeals KF 6324 .A51
Official Reporter from 1924 to 1942.
Federal tax cases from courts other than the U.S. Tax Court are reported in:
U.S. Tax Cases (CCH) KF 6324 .A7 C6
Contains the full official texts of federal court decisions and landmark state court decisions that deal with federal taxation. Each volume includes a table of cases and a topical index. Advance sheets are included in the CCH Standard Tax Reporter.
4. PRACTICE MANUALS
CCH Standard Federal Tax Reporter KF 6280 .C6C4
This comprehensive federal tax practice guide is arranged by code section. It contains code sections, regulations, and practice commentary together in consolidated format including calendars, tables, and checklists, and tax term glossary. It also provides the legislative history of sections, including excerpts of Committee Reports. Specific components include:
- Internal Revenue Code volumes contain the complete official text of the Internal Revenue Code, with all amendments to date. Includes cross-reference tables for the 1939 and 1954 codes and a table of cross-references for sections within the current code.
- Compilation volumes (volumes 1-18) contain the full text of the income tax provisions of the current code, in code section order, coordinated with related Treasury regulations, editorial explanations, digests of court decisions and rulings from 1913 forward, and pertinent portions of Committee Reports on Code amendments.
- Citator volumes include a case name index providing the judicial history of each case and citations to later decisions, and finding lists for locating revenue rulings, revenue procedures, Treasury decisions, and other IRS and Treasury Department releases.
- New Matters volume covers current legislation as well as recent rulings and tax court decisions.
Effectively Representing Your Client Before the IRS KF 6320 .E34
This practical manual for the tax practitioner contains sample correspondence and forms, and an accompanying CD.
IRS Practice and Procedure KF 6320 .S26
This well-regarded authority, cited by the courts, includes references to the Internal Revenue Manual, critical Treasury regulations, revenue rulings, revenue procedures, IRS internal advice, and more than 5,000 case citations.
IRS Tax Collection Procedures KF 6310 .S3 72
Practical, hands-on guidance in one comprehensive volume for all practitioners who represent clients before the Collections Division of the IRS
United States Master Tax Guide KF 6369 .A1C6
This guide, published every year, contains explanations of federal tax topics, including individual income tax, deductions, tax credits, and tax rates. Also contains checklists and a Quick Tax Facts guide.
5. SPECIALIZED TEXTS
Federal Tax Research: Guide to Materials and Techniques KF 241 .T38 R5
This excellent guide explains the process of researching tax issues and the types of authority involved.
Tax Management Portfolios KF 6289. A1 T35
A series of individual booklets, each providing an in-depth analysis of and practice pointers for a particular issue involving federal income taxation. A master index volume indexes the portfolios by code section, topic, and keyword.
6. FORMS
All federal tax forms and publications are available free at the Internal Revenue Service's web site located at http://www.irs.gov.
IRS Procedural Forms and Analysis KF 6320 .A9 S34
A companion to IRS Practice and Procedure.
West's Federal Forms KF 8836 .W47 Volumes 9 and 9A cover the Tax Court.
7. WEBSITES
Internal Revenue Service http://www.irs.gov
Provides information on federal taxes for individuals and businesses. Includes all federal tax forms and publications, filing instructions, lists of electronic services available, and answers to frequently asked tax questions. All of the tax forms can be downloaded; many can be filled out online.
8. COMMUNITY RESOURCES
Volunteer Income Tax Assistance Program (VITA)
Free tax preparation assistance by IRS-trained volunteers to prepare basic income tax returns at VITA sites. Sacramento locations and hours can be found at http://www.cityofsacramento.org/volunteers/vita.html. Information about other locations can be obtained by calling the IRS at 1-800-829-1040.
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