Tax Law

From February 1978 through current; Administrative Hearings Final Orders from February 1978 through current; TAA from 1981 through current; TTAA from 1987 through 1988.
"The FL Department of Revenue Decisions and Advisements (FLTAX) file contains tax related materials issued by Florida's Department of Revenue and Division of Administrative Hearings, including Declaratory Statements, Final Orders, Hearing Final Orders, Technical Assistance Advisements and Temporary Technical Assistance Advisements."

"Topically organized annotations linking to primary and secondary materials are available for each Internal Revenue Code section."

"US Tax Court Summary Opinions (TCSUMM file) contains small tax case opinions decided by the US Tax Court. By definition, the amount in dispute must be less than $50,000. These decisions are not appealable and may not be cited as precedent."

"The U.S. Supreme Court Cases, Lawyers' Edition - Selected Federal Tax Material contains the tax-related opinions of all Supreme Court Lawyers' Edition cases since 1790. In addition, tax-related dispositions of cases that were appealed to the Supreme Court are included."

Court of Claims (1856-1982)
Claims Court (1982-1992)
Court of Federal Claims (1930+)

"This source contains the selected Titles of the United States Code from the United States Code Service. The titles are: Title 26. Internal Revenue Code, Title 29. Labor, Title 37. Pay and Allowances of the Uniformed Services, Title 38. Veterans' Benefits, and Title 42. The Public Health and Welfare."

"A Legislative History document for a particular IRC section is a compilation of pertinent excerpts from the Congressional Committee Reports that accompany Public Laws. It provides a chronology of the creation, revision, and/or repeal of the IRC section(s). Approximately 1,500 IRC sections are included. Our expert in-house staff reviews each committee report in its entirety and selects only the most relevant excerpts to include in the Tax Advisor-Federal Code Legislative Histories. The Public Laws that affect each IRC section are listed in reverse chronological order. Excerpts from the corresponding conference committee report for each Public Law are listed first, followed in order by excerpts from the Senate and House reports, where applicable. The Tax Advisor - Federal Code and the IRC Legislative History file offers links to Public Laws, congressional committee reports, statutes and case law in its legislative history documents."

"This file contains selected House, Senate, and Conference Committee Bills and Reports, as well as Public Laws, of passed legislation which deal with Title 26. Documents include: - Public Laws from 1954 to 2004 (Please see source USCS - Public Law for full text Public Laws from September 9, 1988 through current.) - Joint Committee Prints from 1981 (Selected) to current - Joint Committee Bluebooks from 1976 to current - House Ways & Means Committee Bills and Reports from 1954 - 1998 - Senate Finance Committee Bills & Reports from 1954-1998 - House-Senate Conference Committee Bills and Reports from 1954-1998 - Selected Proposed Tax and Pension Legislation from 1954-1998 Post-1998 Committee Reports can be found in the source: Committee Reports (CMTRPT). Post-1998 Senate and House Bills can be found in the sources: Federal Bill Text Combined Archive and Congressional Full Text Bills - Current Congress (BLTEXT). This file's content is identical to FEDTAX: LEGIS."

"This source contains Joint Committee on Taxation Publications. The Joint Committee on Taxation formally consists of ten Members of the United States Congress: five from the Senate Committee on Finance (there are three from the majority and two from the minority); and five Members from the House Committee on Ways and Means (also three from majority and two from the minority)."

"This source contains JCT Blue Books, which are reports prepared by the Joint Committee on Taxation that provide general explanations of the content of new U.S. tax legislation."

"Written by a team of eight tax practitioners and law professors, Federal Tax Practice and Procedure is the ideal guidebook for understanding how disputes with the IRS arise and are resolved. Its 18 chapters are divided into four parts: (1) The Basics: Chapters examine the reform of the IRS during the 1990's and its current structure and organization. Also covered: income tax withholding, calculating estimated taxes, making tax payments, preparing returns and making elections (2) Examination of the Tax Return and Assessment of a Deficiency: Chapters explore IRS examination of tax returns and the assessment of tax deficiencies, reaching settlements with the IRS, statutes of limitation on assessment, practicing before the IRS, and obtaining IRS guidance (3) Remedies Available to the Taxpayer: Chapters on Tax Court litigation, refunds and appeals (4) IRS Tools for Obtaining Unpaid Taxes and Penalizing Taxpayers: Chapters cover collection of taxes, liens and levies, interest, the fraud penalty, civil penalties other than fraud, and criminal penalties and procedure The treatise is filled with hypothetical examples in which the authors show you how to perform difficult tax calculations and how to apply tax rules and principles in everyday practice. The authors have also included scores of tax planning tips, commentaries and observations on the law, and caveats for the cautious practitioner."

"Lawyer's Guide to IRS Collection Due Process is written for tax and bankruptcy professionals and contains a thorough explanation of the law and procedure in connection with processing Internal Revenue Service Collection Due Process Appeals, and Equivalency Hearings. It contains pertinent Treasury Regulations, Internal Revenue Manual sections on CDP, case-law citations, and sample forms and checklists."

"Tax Controversies: Audits, Investigations, Trials (formerly Tax Fraud: Audits, Investigations, Prosecutions) is a guide to all stages of a tax examination, investigation, litigation, and prosecution - civil or criminal: * Audits and criminal administrative review * IRS investigative powers and taxpayer rights and protections * Defenses * IRS Audit Classification Handbook * Accountants' role in criminal tax cases * Corporate criminal tax issues * Money laundering and currency violations It also includes valuable source material, IRC and Criminal Code sections, Treasury regulations applicable to return preparers, Internal Revenue Manual excerpts, and forms."