A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.

What is the IRS good for?

The IRS is an important government organization that’s in charge of collecting the taxes that allow the federal government to run. It helps make government possible by ensuring that the U.S. collects revenue necessary to fund essential programs and services.

Which court decision would probably carry more weight?

The decision of a U.S. Circuit Court of Appeals will carry more weight than will one that was rendered by a trial court.

What are the 3 primary sources of tax law?

The three primary sources of tax law are statutory sources, administrative sources, and judicial sources.

What is the primary source of federal tax law?

Statutes are the primary source of federal tax law; they are the supreme law of the land outside of the Constitution (and Tax Treaties, discussed below). Because of the importance of statutory law, the legislative history underlying the enactment of these statues is also an important source of federal tax law.

What are the different publications of the IRS?

The IRS continually updates its publications IRS Publication Number IRS Publication Title Pub 1 Your Rights as a Taxpayer Pub 3 Armed Forces’ Tax Guide Pub 15 Employer’s Tax Guide Pub 17 Your Federal Income Tax

What can I do on the IRS website?

The Most Helpful Tools on the IRS Website. As the saying goes, nothing is certain except for death and taxes. While taxes are certainly unavoidable, having a wealth of online resources at your disposal can relieve some of the stress and the confusion that many people face when dealing with their tax returns.

What do you need to know about the 1040 tax form?

Complete Form W-4 so your employer can withhold the correct federal income tax from your pay. Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax.

What kind of tax return do I need for 2018?

Form 1040. US Individual Income Tax Return. Annual income tax return filed by citizens or residents of the United States. For Tax Year 2018, you will no longer use Form 1040-A or Form 1040-EZ, but instead will use the redesigned Form 1040.