Legal Authority Hierarchy: IRC, Regulations, Rulings, Case Law, and PLRs
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Representation Before the IRS. 22 min read, ~3,319 words.
Top of the pyramid: the US Constitution, tax treaties, and the Internal Revenue Code (Title 26 USC) all carry the force of statute. Treasury Regulations (Title 26 CFR) interpret the Code and bind both taxpayers and the IRS unless they exceed statutory authority. IRS guidance: revenue rulings, revenue procedures, and...
Read the full lesson, free →
Worked examples and practice. Free with a free account, no card.
What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 5
Browse all free EA Part 3 lessons or jump into free EA Part 3 practice questions.