Owen S. Arnoff
Better Questions.
Better Decisions.

Research Hierarchy

Authority & Research

Primary authority first: federal tax law, IRS research, cases, retirement and benefits, state tax and practitioner standards.

Primary authority first. Official administrative guidance next. Specialist secondary sources where they add practical value.

Primary authority first. Practitioner judgment remains anchored to the source.

Research hierarchy

  1. Primary authority: Internal Revenue Code, Treasury Regulations, courts, published IRS guidance, controlling state law.
  2. Official administrative guidance: forms, instructions, publications, Internal Revenue Manual where relevant, SSA, CMS, DOL and state agencies.
  3. Secondary practitioner sources: useful for issue spotting, explanation and practical traps, but reconciled to primary authority for material conclusions.

Federal tax law

Title 26, U.S. Code ↗
Title 26, Code of Federal Regulations ↗
Internal Revenue Bulletin ↗

IRS research

Forms & Instructions ↗
Publications ↗
Internal Revenue Manual ↗
Tax Professionals ↗

Cases

U.S. Tax Court ↗
DAWSON ↗
U.S. Supreme Court ↗

Retirement and benefits

IRS Retirement Plans ↗
DOL / EBSA ↗
Social Security Administration ↗
CMS ↗

State research

Tennessee Department of Revenue ↗
California Franchise Tax Board ↗
California Department of Tax and Fee Administration ↗

Research notice: Tax law changes and authorities may be modified or superseded. Verify current primary authority and jurisdiction-specific rules before relying on a material conclusion.