Citation rules for Tax Materials are found throughout the Bluebook - B5.1.5, Rule 12.9.1 and Table 1.2 (under Department of Treasury Regulations).
Internal Revenue Code [Rule 12.9.1]
The Internal Revenue Code (IRC) is found in Title 26 of the United States Code. The IRC may be replaced with I.R.C. as follows
Cite the year and publisher as per Rule 12.
(1) Cite regulations as "Treas. Reg." and not to title 26 of C.F.R. (where they finally reside). If the regulation is unamended, cite to the year of promulgation. If amended, cite to the year of last amendment. Cite temporary regulations as "Temp."
(2) Proposed regulations are printed in the federal register (to allow time for comments, etc). Cite in parallel to the federal register and preface treasury regulation with "Prop."
If a proposed treasure regulation becomes final, it is published in the Cumulative Bulletin and then the C.F.R. (see (1) above). In the cumulative bulletin, they are then given Treasury Decisions (T.D.) numbers.
IRS Materials cite to the Cumulative Bulletin & Internal Revenue Bulletin
Revenue Rulings [Table 1.2]
Revenue rulings are issued by the IRS. They provide some precedent and reflect current IRS policies (vis-a-vis a specfic law and fact pattern) until over ruled by statute, regulation, fedeal tax court or another revenue ruling.
Cite to the Cumulative Bulletin first, then the Internal Revenue Bulletin. The first two or four digits refers to the year and the second number refers to the chronological order of issuance.
Private Letter Rulings (often abbreviated elsewhere as a PLR) [Table 1.2]
Similiar to revenue rulings but with no precedential value and in response to a taxpayer's written request. Through legislative action there are now open to public inspection upon request.
Revenue Procedure [Table 1.2]
Revenue Procedures are issued by the IRS and deal with broad internal technical or procedural instructions. Same precedential value as revenue rulings. Cite like revenue rulings (with sequence of sources) but change "Rev. Rul." to "Rev. Proc."
Other IRS Documents
Technical Advice Memorandum (often abbreviated as a TAM) [Table 1.2]
Written advice by the national office upon the request of a district or area director on a technical or procedural question.
General Counsel Memoranda (GCM) [Table 1.2]
GCMs contain reasoning used in proposed rulings and TAMs.
Tax Cases [Table 1.2]
There are three courts of original jurisdiction for tax cases.
United States Tax Court
The United States Tax Court hears cases that dispute an additional tax liability which the taxpayer has not yet paid. Decisions are appealed to the U.S. Court of Appeals. Cases are always versus the commissioner. Between 1924 and 1942, the U.S. Tax Court was known as the Board of Tax Appeals, from 1942-1970 as the Tax Court of the United States and thereafter the U.S. Tax Court.
Tax Court memorandum decisions are those issued based on factual situations dealing with well settled legal issues.
The United States Court of Federal Claims hears cases in which a taxpayer has paid the liabaility and is seeking a refund. Decisions are appealed to the Court of Appeals of the Federal Circuit. Cases are always against the United States. The court was formed in 1982 as the United States Claims Court (succeeding the trial division of the U.S. Court of Claims). From 1992 onward the court was renamed as the United States Court of Federal Claims.
United States District Court
The District Court hears cases in a taxpayer has paid the liabaility and is seeking a refund. Cite to the Federal Supplement.
Cite to an official reporter if therein, else you can use a secondary reporter.
PROGRAMS ADMISSIONS FACULTY OFFICES & SERVICES
Suffolk University Campus Calendar Campus Cruiser Portal Law Library Directories Site Map
Login Email Mission Statement Contact Us