Federal Tax Law ResearchFederal Tax Law ResearchHierarchies of AuthorityHierarchies of Authority

Paul D. CallisterPaul D. Callister, JD, MSLIS, JD, MSLISDirector of the Leon E. Bloch Law Library

& Associate Professor of Law

UMKC School of Law

©2004, 2005. Paul D. Callister 04/18/23 20:55

Primary Authority (Caselaw)Primary Authority (Caselaw)

Institution Reported Binding Upon

Supreme Court Supreme Court Reporter/US Tax Cases

Parties and as precedent for all courts

Courts of Appeals

Federal Reporter/US Tax Cases

Parties and as precedent for all courts of that circuit including cases before Tax Court

District Court/Court of Claims

Federal Supplement/US Tax Cases

Parties and as precedent for that district (including Tax Court)

Tax Court Tax Court Reports

Tax Court Memo

Parties and as precedent in Tax Court (unless other Fed. Court decided). Tax Court Reports are cases of first impression. Tax Court Memo for cases where the issue is how to apply settled law.

Acquiescence v. Non-AcquiescenceAcquiescence v. Non-Acquiescence

Deficiency Notice

90-Day Letter

To Pay or Not to Pay

Pay Tax andFile Claim for

Refund

Not Pay & Petition Tax Ct.

Notice of Claim

Disallowance

Choice of ActionFile Petition

Tax CourtFed. Court

of Claims

Fed. Dist. Court

Court of Appealsfor your Circuit

Court of Appealsfor Fed. Circuit

U.S. Supreme Ct.

Weight

IRS National Office

Treasury

Institution

An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”

Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.

Revenue Ruling

No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.

Proposed Regulations (TDs)

Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.

Temporary Regulations (TDs)

Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.

Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc.

Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)

Binding upon/Who’s it forReported inDocument

Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)

Weight

IRS National Office

Treasury

Institution

An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”

Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.

Revenue Ruling

No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.

Proposed Regulations (TDs)

Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.

Temporary Regulations

(TDs)

Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.

Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc

Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)

Binding upon/Who’s it forReported inDocument

Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)

Weight

IRS National Office

Treasury

Institution

An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”

Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.

Revenue Ruling

No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.

Proposed Regulations (TDs)

Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.

Temporary Regulations (TDs)

Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.

Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc

Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)

Binding upon/Who’s it forReported inDocument

Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)

Weight

IRS National Office

Treasury

Institution

An official position as to application of the Code or Regulations to a specific situation (usually submitted by taxpayer). “Second in importance to regulations.”

Internal Revenue Bulletin (Cum. Bulletin). Published by CCH, Mertens, etc.

Revenue Ruling

No binding effect until made final (after hearings and comment period). Does give guidance as to IRS’ interpretation.

Proposed Regulations (TDs)

Issued for immediate guidance to tax papers as a result of new legislation. Issued without hearing or comment period. Three year expiration date. Must issue proposed regulations at the same time. Not binding if court finds to be an incorrect interpretation of tax code.

Temporary Regulations (TDs)

Treasury (IRS) interpretation of tax code (“general regulations”) or law-making function (“legislative regulations”) delegated by code. Difficult to challenge in court. Legislative regulations bear the greatest precedential value of any IRS pronouncement.

Federal Register, & Code of Federal Regulations. Final regulations are also published in the Internal Revenue Bulletin (which is bound as the Cumulative Bulletin). Also published by CCH, Mertens, etc

Treasury Regulations, aka Treasury Decisions or TDs (Final Regs)

Binding upon/Who’s it forReported inDocument

Primary Authority (Regulations & Rulings)Primary Authority (Regulations & Rulings)

Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).

Commercial PublisherTechnical Advice Memo

Same as a Private Letter Ruling except issued by a local office.

FOIADetermination Letter

Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.

Commercial PublisherPrivate Letter Ruling

Internal Revenue Bulletin (Cumulative Bulletin). Also published by CCH, Mertens, etc.

IRS National Office

Commercial Publisher

Institution

Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.

General Counsel’s Memo

(“FSA”)

Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.

Revenue Procedure

Binding Upon/Who’s it forReported inDocument

Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)

Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)

Institution Document Reported in Binding Upon/Who’s it for

IRS National Office

Revenue Procedure

Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.

Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.

Private Letter Ruling

Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.

Determination Letter

FOIA Same as a Private Letter Ruling except issued by a local office.

Technical Advice Memo

Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).

General Counsel’s Memo (“FSA”)

Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.

Adobe Acrobat Document

Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)

Institution Document Reported in Binding Upon/Who’s it for

IRS National Office

Revenue Procedure

Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.

Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.

Private Letter Ruling

Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.

Determination Letter

FOIA (Freedom of Information Act)

Same as a Private Letter Ruling except issued by a district office.

Technical Advice Memo

Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).

General Counsel’s Memo (“FSA”)

Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.

Adobe Acrobat Document

Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)

Institution Document Reported in Binding Upon/Who’s it for

IRS National Office

Revenue Procedure

Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.

Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.

Private Letter Ruling

Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.

Determination Letter

FOIA Same as a Private Letter Ruling except issued by a local office.

Technical Advice Memo

Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).

General Counsel’s Memo

(“FSA”)

Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.

Adobe Acrobat Document

Primary Authority (Regulations & Rulings Cont.)Primary Authority (Regulations & Rulings Cont.)

Institution Document Reported in Binding Upon/Who’s it for

IRS National Office

Revenue Procedure

Internal Revenue Bulletin (Cumulative Bulletin). Published by CCH, Mertens, etc.

Official procedures for IRS and practitioners making filings or seeking rulings or information from the IRS.

Private Letter Ruling

Commercial Publisher Nonbinding ruling (except between IRS and applicant) requested by taxpayer on a specific issue from the IRS National Office.

Determination Letter

FOIA Same as a Private Letter Ruling except issued by a local office.

Technical Advice Memo

Commercial Publisher Requested by IRS agent with respect to prior event or a completed transaction (which local office couldn’t resolve).

General Counsel’s Memo

(FSA)

Commercial Publisher Requested by IRS from its own legal counsel with respect to preparing letter or revenue rulings.

Adobe Acrobat Document

Adobe Acrobat Document

Other IRS DocumentsOther IRS Documents(Available at www.IRS.gov)(Available at www.IRS.gov)

• Publications• Notices• Acquiescence and Non-acquiescence notices• Internal Revenue Manual

InstitutionalProcess

Authoritative/Primary

Documents

Access Tools

Tax ResearchTax Research

Institution

SecondaryDocuments

Commercial Publishers

The EndThe End