Topics Covered Include:

• Overview of the Federal Tax System
• Legislative Powers and the IRS
• Executive Authority and the IRS
• Judicial Impact on IRS Communications
• Internal IRS Communications
• Publications of IRS Positions
• Disclosure of Information
• Electronic Disclosure
• Official IRS Positions
• Advance Rulings and Determinations
• Pre-decisional and Final Opinions
• Tax Compliance Assistance
• Taxpayer Advocacy
• Reliance
• Retroactivity

Communications Vehicles and Documents Discussed Include:

• Final Regulations and Treasury Decisions
• Temporary Regulations
• Proposed Regulations
• Revenue Rulings
• Revenue Procedures
• Internal Revenue Manual
• Commissioner Delegation Orders
• Chief Counsel Orders and Notices
• Announcements and Notices
• Private Letter Rulings
• Determination Letters
• Technical Advice Memoranda
• Opinion Letters
• Information Letters
• Technical Memoranda
• Closing Agreements
• General Counsel Advice
• Actions on Decisions
• Field Service Advice
• Litigation Guideline Memos
• Service Center Advice
• Industry Specialization Program Papers
• Market Segment Specialization Program Papers
• IRS Publications
• Forms and Instructions
• Taxpayer Assistance Orders
• Technical Information Releases and News Releases
• Pamphlets and Handbooks
• Oral Communications

Valuable Appendices Include:

• Sample Key Documents
• Chart on Precedential Value of IRS Documents
• Listing of Commonly Used Abbreviations for IRS Documents and Source Materials
• Guidelines for Determining the Effect of Revenue Rulings and Revenue Procedures on Previous Rulings
• Listing of Commonly Referenced Documents.