Federal Tax Research University of Missouri Kansas City联邦税收研究密苏里堪萨斯大学堪萨斯市.ppt

Federal Tax Research University of Missouri Kansas City联邦税收研究密苏里堪萨斯大学堪萨斯市.ppt

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Federal Tax Research University of Missouri Kansas City联邦税收研究密苏里堪萨斯大学堪萨斯市

(c) 2004, 2005, Paul D. Callister Federal Tax Law Research Hierarchies of Authority Paul D. Callister, JD, MSLIS Director of the Leon E. Bloch Law Library Associate Professor of Law UMKC School of Law Primary Authority (Caselaw) Acquiescence v. Non-Acquiescence Primary Authority (Regulations Rulings) Primary Authority (Regulations Rulings) Primary Authority (Regulations Rulings) Primary Authority (Regulations Rulings) Primary Authority (Regulations Rulings Cont.) Primary Authority (Regulations Rulings Cont.) Primary Authority (Regulations Rulings Cont.) Primary Authority (Regulations Rulings Cont.) Primary Authority (Regulations Rulings Cont.) Other IRS Documents (Available at www.IRS.gov) Publications Notices Acquiescence and Non-acquiescence notices Internal Revenue Manual The End * ?2004, 2005. Paul D. Callister * 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. Tax Court Reports Tax Court Memo Tax Court Parties and as precedent for that district (including Tax Court) Federal Supplement/US Tax Cases District Court/Court of Claims Parties and as precedent for all courts of that circuit including cases before Tax Court Federal Reporter/US Tax Cases Courts of Appeals Parties and as precedent for all courts Supreme Court Reporter/US Tax Cases Supreme Court Binding Upon Reported Institution Deficiency Notice 90-Day Letter To Pay or Not to Pay Pay Tax and File Claim for Refund Not Pay Petition Tax Ct. Notice of Claim Disallowance Choice of Action File Petition Tax Court Fed. Court of Claims Fed. Dist. Court Court of Appeals for your Circuit Court of Appeals for 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.” In

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