This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: Tax Avoidance vs. Tax Evasion Ch 2 Classification of Materials Primary or “Authoratative” IR Code Treasury regulations IRS Rulings Judicial Authority Secondary or “reference” Looseleaf tax reference services Periodicals Textbooks Treatises Published papers from tax institutes Symposia Newletters Judicial Authority US Tax Court US District Court US Court of Federal Claims First-Step Research Method Four operating divisions of IRS Other units Criminal Investigation IRS Appeals Office National Taxpayer Advocate Office of Chief Counsel...
View Full Document
- Spring '10
- employment taxes, corporate income tax, gift taxes, Custom Taxes