Understanding IRS Communications (3rd Edition)

Taxation › U.S.

Understanding IRS Communications (3rd Edition)

By CCH Tax Law Editors
CCH U.S. February 2009

Specifications

ISBN-13
0808012363
Publisher
CCH U.S.
Publication
February 2009
Format
Paperback , 168 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

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.

Table of Contents

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.

About the Author

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.

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