Working%20with%20Tax%20Law

Working%20with%20Tax%20Law - Working with Tax Law 8/25/2011...

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Working with Tax Law 8/25/2011
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If you had to…. Find whether what you received from your grandmother is a gift or inheritance Explain why you can deduct home mortgage interest expenses Answer any tax related questions… What should you do?
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The Research Process Final step: Communicate to the client .
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Authority What is it? Types of authority PRIMARY Eg: Internal Rev Code, Constitution, Statues, Treaties, Judicial SECONDARY BNA portfolios, trade journals, Tax summaries, journals, periodicals
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Where do you start your research? Internal Revenue Code How to read the Code? How to cite the Code? §61(a)(1)(A) Section Numbe r Subsectio n Number Paragraph Sub-paragraph
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To help understand the Code Treasury Regulations Revenue Rulings Tax Cases
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7 The Judiciary- Federal Court System U.S. Supreme Court U.S. Court of Appeals (Regional Circuit) (12 Circuits) U.S. Court of Appeals (Federal Circuit) U.S. Tax Court U.S. District Court U.S. Court of Federal Claims Small Cases Division
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8 Source: http://www/uscourts.gov/courtlinks/
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9 Filing a Tax Claim 3 courts of original jurisdiction
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Working%20with%20Tax%20Law - Working with Tax Law 8/25/2011...

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