How to use a Tax Citator

How to use a Tax Citator - How to use a Tax Citator A tax...

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How to use a Tax Citator A tax citator provides a listing of court cases and IRS administrative announcements such as revenue rulings. After each court case or administrative ruling there is a record of other tax cases and administrative pronouncements which have cited the first case or administrative pronouncements. The list of cases is usually arranged by type of court and then by year. Tax citators often will indicate that a decision has been affirmed by an appeals courts meaning that the low court’s decision has been upheld. Sometime a tax citator will indicate that a lower court decision has been reversed meaning that the lower court’s decision has been overturned or that it has been remanded indicating that it has been sent back to the lower court for reconsideration. The validity of a particular decision may also be assessed by considering how subsequent cases viewed the cited decision. For example, subsequent cases may have agreed or disagreed with the cited decision or distinguished the fact of the cited case from those examined in a later case. A tax citator similarly in the case of a Revenue Ruling will often provide valuable information about whether the ruling is still valid, or has been cited in other rulings or in court cases. The IRS sometimes issues a subsequent Revenue Ruling which supersedes an earlier one. Courts also sometimes cite a particular
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How to use a Tax Citator - How to use a Tax Citator A tax...

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