CCH Learning Center

Tax Research: Primary Sources of Federal Tax Law - Judicial Interpretations (Second Edition)

A primary source of federal tax law is judicial decisions. Whereas the IRS issues interpretations of the tax laws to provide guidance for all taxpayers, courts make decisions to resolve disputes between particular taxpayers and the IRS. Courts answer tax questions only when those questions are posed to them by taxpayers.

This course covers the role of the courts in developing tax law and answering questions about tax laws. Tax advisers will learn why it is important to research the history of a judicial decision, as well as how to assess the importance of a case. Through this course, advisers can gain knowledge on how to find and use the courts' opinions to answer their tax questions. Topics covered include:

• Overview of the Judicial System
• U.S. Tax Court
• U.S. District Court
• U.S. Court of Federal Claims
• U.S. Courts of Appeals
• Supreme Court of the United States
• U.S. Bankruptcy Courts as a Source of Federal Tax Law
• Role of State Courts in Federal Tax Research
• What To Look for When Reading a Court's Opinion
• Researching the History of a Case
• Legal Precedent and the Doctrine of Stare Decisis
• Assessing the Importance of a Case