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Editor's Notes

• #2: Bio. Handouts, Evaluations forms and CLE credits have been applied for.
• #3: Everything I say here, is on this research guide, available from the Franklin County Law Library’s website. Links to all the primary sources of law that are freely available on the internet.
• #6: General Welfare Clause – Art. 1, Sec. 8, Clause 1, authorizes Congress to impose and collect taxes. Origination clause – Art. 1, Sec. 2, Clause 3. Commerce Clause – Art. 1, Sec. 8, Clause 3 prohibits state taxation that burdens interstate or foreign commerce.
• #7: The statute dealing with tax law. Links to CFR sections and IRS rulings are included at the Cornell site. Analogous to the old CCH Standard Federal Tax Reporter. Put in a plug for donating to LII.
• #8: Only consult if text of statute is ambiguous. Try to find that elusive legislative intent.
• #9: I am not a tax attorney or a financial adviser. I am only talking about the new tax law as an example of legislative history. Some of the new tax sections, such as the alimony one don’t go into effect until 2019. These old sections still show up in the US Code, but the Notes tab explains that the new tax law repeals them for 2019. Sec. 199A.. After 2019, 26 US Code sec.71 is repealed the spouse paying alimony can't deduct it, but the spouse receiving the money no longer has to pay taxes on it. SALT Repeal – New York v. Mnuchin (interesting historical argument about sovereignty of states vs the federal government in matters of taxation. There has always been a federal deduction for state taxes. Mnuchin has asked for an extension of time to answer until Nov. 2. Some of the sections are temporary.
• #10: Because of the political nature of tax reform, you need to beware of “fake news”. This is Peter Steiner’s famous New Yorker cartoon from 1993. nobody knows you’re a Russian troll. Speculation.
• #11: 1913- when Federal Income Tax first went into effect. The new tax law will definitely increase the number of pages as the Treasury tries to interpret it. From Wolters Kluwer. This graph is somewhat misleading because a lot of these rules are no longer in effect.
• #12: Promulgated by the Internal Revenue Service. Some are temporary; some are final.
• #13: LII again and National Archives
• #14: Regulations are more specific than the statute they are based on. An interpretation. Weight – force of law, but not as great as the code section. Can’t conflict with the code section. If the code section changes, the regulation is no longer in effect. Source – Wolter’s Kluwer Fact Sheet. Goes back to the chart referenced earlier.
• #15: US District Court – must pay the disputed tax first. Also Bankruptcy Courts. US Court of Federal Claims is where statutory claims against the US, such as government contracts. Problem with case law is that the regulation or statute may have changed since the case was decided.
• #16: The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount. The Tax Court is composed of 19 presidentially appointed members. Although the Court is physically located in Washington, D.C., the judges travel nationwide to conduct trials in various cities. They do meet sometimes in Columbus, but there is no permanent court house designated. Rules - Instead of FRCP.
• #17: US federal district, appellate, tax and bankruptcy courts since 1923 and US Supreme Court cases since 1791.
• #18: Does not have tax court decisions. Check out Courtlistener.com for easier searching. Found New York v. Mnuchin on Courtlistener.
• #19: Different from other legal research? Not really. These are agency decisions. Watch out. They won’t be good law anymore if the underlying statutes or regulations have changed. If the recent tax reform law, a lot of these decisions will not be good anymore.
• #20: Public Guidance from the IRS. Cumulative Bulletins come in print as part of the Federal Depository Library program, but they are no longer paginated and indexed. They are just the IRBs jammed together.
• #21: Just a weekly list.
• #22: Legal Bitstream is the website of Mayfield Publishing
• #24: Because only U.S. Supreme Court cases are binding on the IRS, it is important to know whether or not the IRS intends to follow the holding of a particular case. Decisions made by lower courts, such as Tax Court, District Courts, or Claims Court, are binding on the Service only for the particular taxpayer and the years litigated. (IRM). The IRS sometimes issues Actions on Decisions which say whether the IRS acquiesces to a Tax Court Decision or not. IF the IRS doesn’t agree with a US Court of Appeals Decision, It may appeal or it may just follow it in that US Circuit.
• #25: Taxpayer asking for an advisory opinion from the IRS. Will I get in trouble if I pay this amount of tax?
• #26: Only binding between the IRS and the taxpayer, but can be helpful to other taxpayers. Some are not available.
• #27: The Internal Revenue Manual (IRM) is an official compendium of internal guidelines for personnel of the United States Internal Revenue Service (IRS). Made publicly available by a 1996 Freedom of Information Act amendment. Procedures set forth in the IRM are not mandatory and are not binding on the IRS. The provisions are not issued pursuant to a mandate or delegation of authority by Congress and do not have the effect of a rule of law. Nonetheless, IRM offers insights into IRS procedures, and many tax practitioners use the IRM for guidance.
• #28: Has links to commercial free tax software for those taxpayers with lower incomes. There is a law saying that the IRS can’t provide it’s own tax filing software. Ohio has it’s own, which is very easy to use.
• #32: Article 12 of the Ohio Constitution is entitled Finance and taxation and consists of 13 sections. Ohio Constitution says food cannot be taxed in Ohio. When I first moved to Ohio, the “pop” tax was struck down by the Ohio Supreme Court, because “pop” is food.
• #33: Unannotated code. Very up to date. Can link to it in a document. From same company as CaseMaker, which is available to OSBA members. Not official, only Laws of Ohio. Will Ohio’s adoption of Uelma (uniform electronic legal materials act) change that? UELMA designates the Legislative Service Commission as the official publisher of the Ohio Revised Code, whereas the Secretary of State is the official publisher of the Session Laws.
• #36: No Congressional Record. Legislative Service Commission has summaries of important laws.
• #37: Regulations of Ohio Department of Taxation. UELMA also designates the Legislative Service Commission as the official publisher of the Ohio Administrative Code.
• #38: Note that the chapter 5703 corresponds with the Title 57 of the Ohio Revised Code. Equalizations - Oh. Rev. Code Sec. 319.301
• #40: ORC Sec. 5713.03. School districts often appeal valuations of commercial property.
• #41: Use the name of the case to look it up on the Board of Tax Appeals website. Back to 1984. No subject searching. Not available on Google Scholar. Find a Ohio Supreme Court or Ohio Appellate Court decision on your topic on Google Scholar. They will cite BTA opinion by name, they you can look up on BTA website. BTA opinions can be appealed to the appropriate court of appeals, no longer directly to the Ohio Supreme Court.
• #42: BTA doesn’t use Ohio Rules of Civil Procedure.
• #43: Information releases – technical advisories that offer detailed explanations of selected laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation. The Ohio Department of Taxation may issue an ‘opinion of the Tax Commissioner‘ on how a transaction or activity will be taxed, for any tax type, on a prospective basis. The Department is bound by the opinions as to the requesting taxpayers unless and until the opinion is revoked or expires, or a material change occurs in the applicable facts or law. Taxpayers, however, are not similarly bound. Although the Department does publish some redacted opinions, published opinions provide guidance only and may not be cited as precedent or relied on by other taxpayers. An opinion of the Tax Commissioner is not a final determination of the Commissioner and may not be appealed to the Board of Tax Appeals.
• #44: There are criminal penalties for tax evasion. Credit Wolters Kluwer _ https://www.lowtax.net/tax-cartoons.html.
• #45: The statute of limitations is complicated.
• #46: Questions about the program? Thank you for listening. Please fill out the evaluation forms.