Questions from General Taxation

Q: Can a taxpayer rely on a Temporary Regulation as authority on how

Can a taxpayer rely on a Temporary Regulation as authority on how to treat a certain tax item? If so, how long is a Temporary Regulation valid?

Q: In what courts are disputes between the IRS and a taxpayer heard

In what courts are disputes between the IRS and a taxpayer heard?

Q: If a taxpayer loses a case against the IRS in one of

If a taxpayer loses a case against the IRS in one of the three trial courts, does the taxpayer have any avenue for appeals?

Q: After the Court of Appeals, does the taxpayer have any additional

After the Court of Appeals, does the taxpayer have any additional avenue for appeals? If so, what are the taxpayer’s probabilities of receiving an appeal after the Court of Appeals? Why?

Q: Why might a district court’s opinion regarding a tax decision be more

Why might a district court’s opinion regarding a tax decision be more likely to be reversed on appeal?

Q: What is the difference between a Revenue Ruling and a Revenue Procedure

What is the difference between a Revenue Ruling and a Revenue Procedure? How does the level of authority of a ruling or procedure compare with regulations and statutory authority?

Q: Discuss the concept of statutory tax authority. Why is there a

Discuss the concept of statutory tax authority. Why is there a need for additional types of authority when statutory authority is the law?

Q: What are committee reports, and how can they help the taxpayer

What are committee reports, and how can they help the taxpayer or tax preparer?

Q: What is the purpose of the Joint Conference Committee? Its reports

What is the purpose of the Joint Conference Committee? Its reports are considered more important or are more authoritative. Why?

Q: What is meant by a Proposed Regulation? Can a taxpayer rely

What is meant by a Proposed Regulation? Can a taxpayer rely on a Proposed Regulation as authority on how to treat a certain tax item?