Federal Tax Research

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1 00 larson fmt CX4 3/6/07 3:06 PM Page i Federal Tax Research

2 00 larson fmt CX4 3/6/07 3:06 PM Page ii

3 00 larson fmt CX4 3/6/07 3:06 PM Page iii Federal Tax Research Joni Larson Professor of Law Thomas M. Cooley Law School Dan Sheaffer Professor of Law Thomas M. Cooley Law School Carolina Academic Press Durham, North Carolina

4 00 larson fmt CX4 3/6/07 3:06 PM Page iv Copyright 2007 Joni Larson Dan Sheaffer All Rights Reserved Library of Congress Cataloging-in-Publication Data Larson, Joni. Federal tax research / by Joni Larson, Dan Sheaffer. p. cm. Includes bibliographical references and index. ISBN ISBN X (alk. paper) 1. Taxation--Law and legislation--united States--Legal research. I. Sheaffer, Dan. II. Title. KF241.T38L dc Carolina Academic Press 700 Kent Street Durham, North Carolina Telephone (919) Fax (919) Printed in the United States of America

5 00 larson fmt CX4 3/8/07 12:35 PM Page v Contents Chapter 1 Introduction 3 Federal Tax Research 3 Chapter 2 The Constitution of the United States 9 Constitution 9 A. Key Terms 10 B. Discussion The Constitution Unsuccessful Constitutional Arguments 11 a. Tax Protestors 11 b. Legitimate Constitutional Challenges Successful Constitutional Arguments Constitutional Issues and the Tax Court Penalties for Frivolous Positions Where Can the Constitution Be Found? 21 C. Main Points 21 D. Related Articles for Further Reading 22 E. Problems 23 Chapter 3 Federal Public Law 27 Federal Public Law 27 A. Key Terms 28 B. Discussion What Is Federal Public Law? The Origin of Federal Public Law How a Bill Becomes Law When a Bill Becomes a Public Law What Weight Does the Court Give Legislative History? Where Can Public Laws and Legislative History Be Found? 70 C. Summary 81 D. Related Articles for Further Reading 85 E. Problems 86 v

6 00 larson fmt CX4 3/8/07 12:35 PM Page vi vi CONTENTS Chapter 4 Treasury Regulations 91 Regulations 91 A. Key Terms 93 B. Discussion Types of Regulations Legislative and Interpretative How Are Regulations Issued? What Weight Is Given to Proposed and Temporary Regulations? When Are Regulations Effective? How Are Regulations Numbered? Which Regulations Is the IRS Working On? Where Can Treasury Decisions and Regulations Be Found? 109 C. Main Points 110 D. Related Articles for Further Reading 111 E. Problems 111 Chapter 5 Judicial Opinions 115 Judicial Opinions 115 A. Key Terms 116 B. Discussion Trial Courts 118 a. Tax Court 118 b. Court of Federal Claims 124 c. District Court 125 d. Bankruptcy Court Appellate Courts 127 a. Circuit Courts of Appeals 127 b. Actions on Decision 129 c. Supreme Court Where Can the Opinions and Actions on Decisions Be Found? 131 C. Main Points 133 D. Related Articles for Further Reading 135 E. Problems 135 Chapter 6 Public Guidance from the Office of Chief Counsel 141 Public Guidance 141 A. Key Terms 142 B. Discussion Internal Revenue Service Office of Chief Counsel 144

7 00 larson fmt CX4 3/8/07 12:35 PM Page vii CONTENTS vii 3. Public Guidance 146 a. Revenue Rulings 147 b. Revenue Procedures 153 c Notices and Announcements 157 d. Actions on Decision 160 e. Publications Internal Revenue Bulletin and Cumulative Bulletin In What Areas Is the IRS Planning on Issuing Public Guidance? Where Can the Guidance Be Found? 163 C. Main Points 164 D. Problems 166 Chapter 7 Taxpayer-Specific Guidance from the Office of Chief Counsel 169 Taxpayer-Specific Guidance 169 A. Key Terms 170 B. Discussion Private Letter Ruling Determination Letters Information Letters Technical Advice Memorandum Technical Expedited Advice Memorandum Where Can Taxpayer-Specific Guidance Be Found? 183 C. Main Points 183 D. Related Articles for Further Reading 185 E. Problems 185 Chapter 8 Documents Generated by the Office of Chief Counsel for Internal Use 189 Internal-Use Documents 189 A. Key Terms 190 B. Discussion Field Service Advice Technical Assistance Service Center Advice Litigation Guideline Memoranda Collection, Bankruptcy, and Summonses Bulletins, Criminal Tax Bulletins, and Disclosure Bulletins General Counsel Memoranda Technical Memoranda Legal Memoranda 203

8 00 larson fmt CX4 3/8/07 12:35 PM Page viii viii CONTENTS 9. Documents Generated to Assist with Examinations Where Can Documents Generated Internally Be Found? 206 C. Main Points 206 D. Related Article for Further Reading 208 E. Problems 208 Chapter 9 Gaining Access to Government Documents 211 Access to Documents 211 A. Key Terms 212 B. Discussion Section Freedom of Information Act 218 a. Items Required to Be Disclosed 218 b. Items Exempt from Disclosure Tax Analyst Law Suits Proper Statute for Obtaining Disclosure of Information 228 C. Main Points 230 D. Related Articles for Further Reading 230 E. Problems 231 Chapter 10 Researching the Issue 235 Research 235 A. Key Terms 236 B. Discussion Research through Treatises Organized by Code Section Research through Treatises Organized by Topic Research through Topic-Specific Treatises Research through Electronic Media 263 C. Main Points 273 D. Related Articles for Further Reading 274 E. Problems 274 Chapter 11 International Tax Research 277 International Tax Research 277 A. Key Terms 279 B. Discussion Overview of International Tax Specific Internal Revenue Code Provisions Dealing with International Taxation 280

9 00 larson fmt CX4 3/8/07 12:35 PM Page ix CONTENTS ix 3. Treaties 284 a. Model Income Tax Treaties 284 b. Specific Income Tax Treaties 285 c. Other Tax Treaties How Do Treaties Come into Force? Relationship of Treaties with the Internal Revenue Code How Do Courts Interpret Treaties? Competent Authority How to Find U.S. Tax Treaties and Their Legislative History Foreign Tax Law Specific Treatises Dealing with International Taxation On-line Resources for International Taxation 316 C. Main Points 317 D. Related Articles for Further Reading 317 E. Problems 318 Chapter 12 Cite Checking 321 Cite Checking 321 A. Key Terms 322 B. Discussion Cite Checking Cases Cite Checking IRS Documents Cite Checking Statutes and Regulations Electronic Cite Checking 332 C. Main Points 332 D. Problems 333 Chapter 13 Law Reviews, Journals, and Other Publications 335 Law Reviews, Journals, and Other Publications 335 A. Key Terms 336 B. Discussion Law Review Articles Tax Conferences, Seminars, and Tax Institutes Journal Articles Weekly and Other Publications How to Find the Articles 342 a. Index to Federal Tax Articles 342 b. WG&L Tax Journal Digest 342

10 00 larson fmt CX4 3/8/07 12:35 PM Page x x CONTENTS c. Federal Tax Articles 342 d. Current Law Index 345 e. Other Indexes 345 C. Main Points 350 D. Related Article for Further Reading 350 E. Problems 350 Chapter 14 Organizing the Research into a Finished Product 353 Preparing the Written Work Product 353 A. Key Terms 354 B. Discussion Types of Documents 355 a. Memorandum 355 b. Letter to the Client 355 c. Response to Information Document Requests 355 d. Tax Opinions 357 e. Protest Letter 359 f. Tax Court Petition 360 g. Tax Court Brief 365 h. Writing Competitions Circular C. Main Points 375 D. Problems 376 Index 379

Federal Tax Research

Federal Tax Research Federal Tax Research Second Edition Joni Larson Professor of Law Thomas M. Cooley Law School Dan Sheaffer Professor of Law Thomas M. Cooley Law School Carolina Academic Press Durham,