Subhead

IRS Laws

Here are tips about how to research and analyze income tax laws and rules:

The beginning of any IRS search is the “Internal Revenue Code.” It is the basic source of authority for all tax laws. The regulations that interpret the Internal Revenue Code are three times the length of the code itself. Check the following sources in this order:

  1. The Internal Revenue Bulletin is a weekly IRS publication that covers many topics and interpretations of the “Internal Revenue Code” and is commonly called the Revenue Rulings and Revenue Procedures.
  2. Check the many online IRS Publications which are well written, thorough, and useful. Many give comprehensive examples.
  3. Check IRS Teletax. The IRS has about 150 tax topics on its Teletax system. Each is a three to five minute recording on a specific tax topic. To access Teletax, call (800) 829-4477
  4. Check IRS Private-Letter Rulings. If, you want the IRS’s stamp of approval in advance. That’s what the “private letter ruling” is for. Requesting an advanced IRS opinion.
  5. IRS Memorandums give technical advice. IRS then publishes technical advice in a memorandum available through the Internal Revenue bulletin.

For a particular client’s information, you can use the “Freedom of Information Act”:

The Freedom of Information Act (FOIA) aims to make government records widely available, with a number of important exemptions. To make a request under the Freedom of Information Act or the Privacy Act, write to the disclosure officer in your IRS district.

Quick Contact Form


Please enter your Name above.
Please enter your E-mail above. Invalid E-Mail format.
Please enter your phone number above. Invalid phone number format.
A value is required above.

E-Newsletter Sign-Up


A value is required.Invalid E-mail format.

Privacy Policy: We DO NOT share the above requested information.