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, ~3,289 words.
Top of the pyramid: 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 taxpayers and the IRS. IRS-issued guidance: Revenue rulings, revenue procedures, and notices are authoritative but rank below regs...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 5
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