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Understanding IRS Communications (3rd Edition)

Understanding IRS Communications (3rd Edition)

Author: CCH Tax Law Editors
Publisher: CCH U.S.
ISBN: 0808012363
Published In: February 2009
Format: Paperback , 168 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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CCH's Understanding IRS Communications (Third Edition) is a concise guide to key IRS documents and their application to tax compliance and controversy resolution. This book offers a solid and current understanding of essential forms of communications used by the IRS, providing a foundation for thorough and effective tax research, planning, advice, and return preparation.

This newly updated guide discusses the legal effect of IRS documents in light of the numerous changes implemented in response to the IRS restructuring and reform. Understanding IRS Communications identifies and describes in straightforward language the myriad of IRS documents. Its clear explanations foster a current awareness and comprehension critical for litigation and other dealings with the IRS, including the degree of reliance on such documents and the retroactive application of new or modified IRS positions.

Tax practitioners, government employees, educators and students alike will appreciate and benefit from this helpful resource's concise and practical guidance on IRS communications and documentation.

Topics Covered Include:

Overview of the Federal Tax System
Legislative Powers and the IRS
Executive Authority and the IRS
Judicial Impact on IRS Communications
Internal IRS Communications
Publications of IRS Positions
Disclosure of Information
Electronic Disclosure
Official IRS Positions
Advance Rulings and Determinations
Pre-decisional and Final Opinions
Tax Compliance Assistance
Taxpayer Advocacy
Reliance
Retroactivity

Communications Vehicles and Documents Discussed Include:

Final Regulations and Treasury Decisions
Temporary Regulations
Proposed Regulations
Revenue Rulings
Revenue Procedures
Internal Revenue Manual
Commissioner Delegation Orders
Chief Counsel Orders and Notices
Announcements and Notices
Private Letter Rulings
Determination Letters
Technical Advice Memoranda
Opinion Letters
Information Letters
Technical Memoranda
Closing Agreements
General Counsel Advice
Actions on Decisions
Field Service Advice
Litigation Guideline Memos
Service Center Advice
Industry Specialization Program Papers
Market Segment Specialization Program Papers
IRS Publications
Forms and Instructions
Taxpayer Assistance Orders
Technical Information Releases and News Releases
Pamphlets and Handbooks
Oral Communications

Valuable Appendices Include:

Sample Key Documents
Chart on Precedential Value of IRS Documents
Listing of Commonly Used Abbreviations for IRS Documents and Source Materials
Guidelines for Determining the Effect of Revenue Rulings and Revenue Procedures on Previous Rulings
Listing of Commonly Referenced Documents.

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.