Research FAQ's: Taxation

The Law Library Staff prepares "Research Frequently Asked Questions" (FAQs) for the convenience of our users to provide access to a variety of sources addressing particular points of law. These are general legal information sources, and are not to be construed as a substitute for personal legal advice from an attorney. Please seek legal counsel to help you determine the applicability of any of the information in these resources to your specific situation. The Law Library makes no recommendation as to whether you should purchase any services offered by the websites contained in this FAQ.

This FAQ covers Internet resources for tax information. See also: Cleveland Law Library Resources on Taxation.

Primary Law

Internal Revenue Code: Title 26: The Internal Revenue Code is located in Title 26 of the United States Code. In addition to an official print edition available from the Government Printing Office, there are a number of places to find the text of Title 26 on the Internet:

Title 26 from the U.S. House of Representatives

Code of Federal Regulations: The CFR contains a codified version of all final general and permanent rules and regulations that are originally published in the Federal Register by federal executive departments and agencies. The best place to find the CFR online is from GPO:

CFR from the GPO

Federal Register: The Federal Register is a daily publication of the federal government that issues proposed and final administrative regulations of federal executive departments and agencies.

Current Issue from the Federal Government

Tax Cases: Various federal courts may have issued decisions affecting taxes. The site below is a good starting point for finding federal tax cases.

Legalbitstream.com (U.S. Supreme Court, federal Circuit Courts, federal District Courts, federal Court of Claims, U.S. Tax Court)

IRS Revenue Rulings: Revenue Rulings are official IRS interpretations that are published in the Internal Revenue Bulletin. The site below is a good place to find Revenue Rulings.

Legalbitstream.com (1954-present)
Internal Revenue Bulletin: The IRB is a weekly publications of the IRS “announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.”

Federal Agencies and Courts

Department of Justice, Tax Division: The DOJ’s Tax Division helps develop tax administration policies, handles civil trial and appellate litigation in federal and state courts, pursues federal grand jury investigations, and manages criminal prosecutions and appeals.

Internal Revenue Service: Key IRS links include the following:

United States Tax Court: The Court has described its responsibilities as follows: “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’s jurisdiction also includes the authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and litigation costs, redetermine worker classification, determine relief from joint and several liability on a joint return, review certain collection actions, and review awards to whistleblowers who provide information to the Commissioner of Internal Revenue on or after December 20, 2006.”

State Agencies and Courts

IRS List of State Tax Departments

Ohio Department of Taxation: Key Ohio DOT links include the following:

Ohio Board of Tax Appeals: The BTA handles appeals from final determinations of the Ohio Tax Commissioner, county boards of revision, County budget commissions, and municipal boards of appeal.