I offer here some
resources that may be useful to tax procedure students in conjunction with the
Federal Tax Procedure Book.
Internal Revenue Code (“IRC”)
- House of Representatives Office of Law Revision Title 26 where specific code sections can be searched and, via an outline structure, Title 26 can be viewed (this presumably is the most official; the Office of Law Revision Counsel offers a helpful detailed guide to the United States Code and Content)
- Cornell University's LII Title 26. (free for laws and some cases; this is the resource I usually use. The link to Title 26 is here. The syntax for a specific Code section is to add the section after 26 with a slash - and example is https://www.law.cornell.edu/uscode/text/26/7805
26 C.F.R.
(Treasury Regulations)
- Cornell University’s LII, here.
Cases.
- Google Scholar (this is a fantastic free
resource):
○ By Court (all courts, state and federal; can select courts), here
○ By U.S. Supreme Court and Courts of Appeals, here - Lexis-Nexis
- Westlaw
- Casetext
Court Documents (including opinions)
- Supreme Court: Court website, here.
- Courts of Appeals and Trial Court (except Tax Court): PACER, here.
- Tax Court: website here.
Articles:
- Traditional Subscription Services: Westlaw and Lexis-Nexis
- Many law review articles are available free on the web; search and you may find.
Texts and Casebooks.
- Michael Saltzman and Leslie Book, IRS Practice and Procedure (Thomson Reuters). This is the leading practitioner text in this area. It is frequently cited by the courts, including the United States Supreme Court (e.g., Hibbs v. Winn, 542 U.S. 88, 100 (U.S. 2004)). It is available in both hard copy book format and in online format. (Disclosure: I am the principal author of Chapter 12 of this treatise, titled “Criminal Penalties and the Investigation Function.”)
IRS Offerings
- IRS Internal Revenue Manual, here.
- Taxpayer Advocate “Taxpayer Roadmap” (Illustration of Modern U.S. Tax System), here.
Blogs For Tax Procedure
- Procedurally Taxing, published by Professors Leslie Book and Keith Fogg and practitioner Stephen J. Olsen, here. This is an excellent blog. The blog also has helpful links to resources.
- Federal Tax Procedure Blog, published by Jack Townsend, here. Although I tried to make this a robust blog for tax procedure, I have yielded to Procedurally Taxing. Up until the time I last taught a tax procedure class (Fall 2015), I used the blog principally for that class. I still post from time to time, principally for significant errata-type items related to the Federal Tax Procedure book. The blog does provide a number of links to other websites or blogs that might be of interest to tax procedure geeks.
- Federal Tax Crimes Blog, published by Jack Townsend, here. We cover some tax crimes topics in this book, but I do not recommend as related reading for this class unless a student has a particular interest in the subject.
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