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Editor's Notes

• #2: Handouts, Evaluations forms and sign in for CLE credit. We will take care of entering in the class number, but I will give you the number at the end of class, if you want it. Add demonstrations of sources.
• #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.
• #4: Tax law research isn’t that different from other legal research.
• #6: What is this? Ask someone whose name I know in the audience.
• #7: Bring a volume of Tax Management Portfolios. More than 200 on US Income and Estates, Gifts and trusts. Look in our catalog for topic you are interested in. Ask an individual in the audience how to find our catalog. We do have some other books on tax law that will come up when you do a search. Can be checked out for 2 weeks at a time. Stop at Circ Desk to get a library card if you don’t have one already.
• #10: Advantages Only source for pre-1980 articles Nice way to browse whole issues of law reviews. ABA Journals.
• #12: 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.
• #13: The statute dealing with tax law. Bring a copy of the first volume. Links to CFR sections and IRS rulings are included at the Cornell site. Analogous to the CCH Standard Federal Tax Reporter.
• #14: Only consult if text of statute is ambiguous. Try to find that elusive legislative intent.
• #15: 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 they the new tax law repeals them for 2019. Sec. 199A. Bonanza for tax professionals. No regs or guidance from IRS yet. Some exceptions. Might make sense to investigate married filing separately. After 2019, 26 US Code sec.71 is repealed the spouse paying alimony can't deduct it, but the spouse receiving the money no longer has to pay taxes on it.
• #16: Beware of “fake news”. This is a famous New Yorker cartoon from the early 1990’s.
• #17: 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.
• #18: Promulgated by the Internal Revenue Service. Some are temporary; some are final. Bring volume.
• #20: 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.
• #21: 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.
• #22: 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.
• #24: 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.
• #25: Public Guidance from the IRS. More detailed than slide 21. Do I need both?
• #28: 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 Freedom of Information Act request. 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.[3]
• #30: .
• #31: Bring the book to show. Check our library catalog. New tax law – popularity of LLCs.
• #32: Good on Ohio taxes, particularly the procedure at the Board of Tax Appeals.
• #33: Ohio Asset Protection and Legacy Trust Institute – KFO 551. F577 2014.
• #35: 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.
• #36: Baldwin’s can be checked out. Page’s is on Reserve. The Library also keeps superseded volumes of Page’s Ohio Revised Code, if you need to see older versions of statute.
• #37: Unannotated code. Can link to it in a document. Can’t do that with CaseMaker and Fastcase.
• #40: Reports of testimony on Hannah. Can help with legislative intent.
• #41: Regulations of Ohio Department of Taxation. We don’t have the updated OAC in print anymore, but sometimes you need older version of a regulation.
• #44: ORC Sec. 5713.03
• #45: Westlaw and Lexis databases are nice because they are searchable. However, not all decisions are available. You may find a decision referred to, but not clickable. Use the name of the case to look it up on the Board of Tax Appeals website. BTA opinions can be appealed to the appropriate court of appeals, no longer directly to the Ohio Supreme Court.
• #46: BTA doesn’t use Ohio Rules of Civil Procedure.
• #47: 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.
• #48: There are criminal penalties for tax exasion.
• #49: Questions about the program? Thank you for listening. Please fill out the evaluation forms and note your time leaving for CLE – will be 1:15pm. Also sign up for our future Brown Bag seminars. Cle number is _________________. If you don’t have a library card, please sign up at the Circ Desk. We just need your contact information and your Ohio Supreme Court Bar Number. Our website is new