Chapter 25 of the ABA’s annual publication, Effectively Representing Your Client Before the IRS, provides a comprehensive guide to tax law research.
The IRS web page also has great resources for tax practitioners.1 Here, you can find tax forms and publications, IRS contact information, the Internal Revenue Manual, the weekly Internal Revenue Bulletin (containing new regulations, Revenue rulings, and Revenue Procedures), private letter rulings, and technical assistance memoranda.
Additional useful webpages for the attorney representing low-income clients in tax matters include:
- www.litctoolkit.com – Resources for Low-Income Taxpayer Clinics (password protected)
- www.ustaxcourt.gov – Tax Court rules, forms, and searchable opinions
- www.americanbar.org/groups/taxation/ - ABA Section of Taxation (many resources password-restricted to ABA members)
- 1Tax Professionals, Internal Revenue Serv., (last updated Dec. 15, 2022).