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Tax law is the body of law that establishes how taxes are imposed and regulated by the government. A tax is defined as a tariff on economic transactions by individuals and corporations. Taxes are used to produce government revenue and support government programs and initiatives. Taxes are imposed by both the federal government and individual state governments. Tax laws are codified by the federal government in the Internal Revenue Code of 1986, which appears as Title 26 of the United States Code. Individual states have codified their tax systems within state statutes. While a variety of taxes exist, the most significant taxes within tax law include the income tax, social security tax, estate and gift taxes, property tax and sales and use taxes.
Show Extended SummaryFeatured Cases 
- United States of America v. In the Matter of Tax Liabilities of: John Does
The Internal Revenue Service (IRS) seeks authorization under Section 7602 of the Internal Revenue Code to issue a "John Doe" summons to PayPal, Inc. The summons seeks the account records for persons or entities having a U.S. address, telephone number or social security number, and where the source or destination of account funds from Jan 1, 1999-Dec 31, 2004, was a bank account at or a credit, charge or debit card issued by a financial institution in Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Costa Rica, Cyprus, Dominca, Gibraltar, Grenada, Guernsey/Sark/Alderney, Hong Kong, Isle of Man, Jersey, Latvia, Liechtenstein, Luxembourg, Malta, Nauru, Netherlands Antilles, Panama, Samoa, St. Kitts and Nevis, St. Loucia, St. Vincent and the Grenadines, Singapore, Switzerland, Turks and Caicos and Vanuatu.
California Northern District Court
Tax Suits: IRS-Third Party
Filed: October 14, 2005
Plaintiff: United States of America, United States of America, United States of America Defendant: In the Matter of Tax Liabilities of: John Does
Last Docket Report Change Found: May 2, 2008
(May 1, 2008) - In Re: In the Matter of the Tax Liabilities of John Does,
New York Northern District Court
Filed: March 4, 2005
Last Docket Report Change Found: May 2, 2008
(May 1, 2008) - Gainor v. Sidley, Austin, Brow
Plaintiff alleged that defendant Sidley, Austin, Brown & Wood, LLP committed legal malpractice when it issued a "more likely than not" opinion letter to indicate that the deductions arising from a tax saving strategy would be upheld when in fact such strategy should instead have been registered as a potentially abusive tax shelter.
Florida Southern District Court
Contract: Other
Filed: July 12, 2006
Plaintiff: Mark J. Gainor, Mark J. Gainor, Elyse Gainor, Elyse Gainor Defendant: Sidley, Austin, Brown & Wood, LLP, Sidley, Austin, Brown & Wood, LLP, Sidley, Austin, Brown & Wood, LLP, Sidley, Austin, Brown & Wood, LLP, Sidley, Austin, Brown & Wood, LLP and others... Counter Claimant: Mark C. Klopfenstein Counter Defendant: Mark J. Gainor, Elyse Gainor
Last Docket Report Change Found: December 31, 1969
(October 8, 2007)
Dockets 
- UNITED STATES OF AMERICA v. Kitchell, Guy
Wisconsin Western District Court
Taxes (US Plaintiff or Defendant)
Filed: May 16, 2008
Plaintiff: UNITED STATES OF AMERICA Defendant: Guy Kitchell
(May 15, 2008) - UNITED STATES OF AMERICA v. KRESGE et al
Pennsylvania Eastern District Court
Taxes (US Plaintiff or Defendant)
Filed: May 15, 2008
Plaintiff: UNITED STATES OF AMERICA; Defendant: TERRY KRESGE, SULAY KRESGE, ELIZABETH LONGO KRESGE, COMMONWEALTH OF PENNSYLVANIA
(May 14, 2008) - United States of America v. Bland
Massachusetts District Court
Taxes (US Plaintiff or Defendant)
Filed: May 15, 2008
Plaintiff: United States of America; Defendant: Richard W. Bland, II
(May 14, 2008) - UNITED STATES OF AMERICA et al v. LISTER
Pennsylvania Western District Court
Taxes (US Plaintiff or Defendant)
Filed: May 15, 2008
Plaintiff: UNITED STATES OF AMERICA, ANDREW W. REITMEYER; Defendant: WILLIAM H. LISTER
(May 14, 2008) - PeoplesBank v. United States of America et al
Massachusetts District Court
Taxes (US Plaintiff or Defendant)
Filed: May 15, 2008
Plaintiff: PeoplesBank; Defendant: United States of America, David K Sargert, George E Grazier, Michaelina Sargert, Richard J. Rediker and others...
(May 14, 2008)
Legislation 
- Bill Enacted: S.2739 Consolidated Natural Resources Act of 2008
A bill to authorize certain programs and activities in the Department of the Interior, the Forest Service, and the Department of Energy, to implement further the Act approving the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, to amend the Compact of Free Association Amendments Act of 2003, and for other purposes.
May 08, 2008: Became Public Law No: 110-229.
(May 6, 2008) - Bill Sent To President: H.R.1195 SAFETEA-LU Technical Corrections Act of 2008
To amend the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users to make technical corrections, and for other purposes.
April 30, 2008: Cleared for White House.
(April 28, 2008) - Bill Enacted: H.R.1593 Second Chance Act of 2007: Community Safety Through Recidivism Prevention
To reauthorize the grant program for reentry of offenders into the community in the Omnibus Crime Control and Safe Streets Act of 1968, to improve reentry planning and implementation, and for other purposes.
April 09, 2008: Became Public Law No: 110-199.
(April 7, 2008) - Bill Introduced: H.R.5719 Taxpayer Assistance and Simplification Act of 2008
To amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes.
(April 6, 2008) - Bill Introduced: H.R.5724 United States-Colombia Trade Promotion Agreement Implementation Act
To implement the United States-Colombia Trade Promotion Agreement.
(April 6, 2008)
Regulations 
- Rule - Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Internal Revenue Service
Rule
Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,
27729 [E8-10694]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [TD 9391] RIN 1545-BF85 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. SUMMARY: This document contains corrections to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for... [read document]
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(May 13, 2008) - Rule - Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Internal Revenue Service
Rule
Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction,
27728-27729 [E8-10695]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [TD 9391] RIN 1545-BF85 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for... [read document]
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(May 13, 2008) - Proposed Rule - Withdrawal of Regulations Under Old Section 6323(b)(10); Correction
Internal Revenue Service
Proposed Rule
Withdrawal of Regulations Under Old Section 6323(b)(10); Correction,
27775 [E8-10692]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-141998-06] RIN 1545-BG13 Withdrawal of Regulations Under Old Section 6323(b)(10); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-141998-06) that was published in the Federal Register on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and priority of the... [read document]
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(May 13, 2008) - Proposed Rule - Guidance Regarding Foreign Base Company Sales Income; Correction
Internal Revenue Service
Proposed Rule
Guidance Regarding Foreign Base Company Sales Income; Correction,
24186 [E8-9646]
Proposed Rules Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-124590-07] RIN 1545-BG11 Guidance Regarding Foreign Base Company Sales Income; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a correction to a notice of proposed rulemaking. SUMMARY: This document contains corrections to a correction to a notice of proposed rulemaking (REG-124590-07) that was published in the Federal Register on Tuesday, April 15, 2008 (73... [read document]
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(May 1, 2008) - Proposed Rule - Hearing: Hybrid Retirement Plans
Internal Revenue Service
Proposed Rule
Hearing:
Hybrid Retirement Plans,
24186 [E8-9647]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-104946-07] RIN 1545-BG36 Hybrid Retirement Plans; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. SUMMARY: This document provides notice of public hearing on proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code concerning certain hybrid defined benefit plans. DATES: The public hearing is being held... [read document]
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(May 1, 2008)
Government 
- Notice - Meetings: Art Advisory Panel
Internal Revenue Service
Notice
Meetings:
Art Advisory Panel,
28552-28553 [E8-10844]
DEPARTMENT OF THE TREASURY Internal Revenue Service Art Advisory Panel--Notice of Closed Meeting AGENCY: Internal Revenue Service, Treasury. ACTION: Notice of Closed Meeting of Art Advisory Panel. SUMMARY: Closed meeting of the Art Advisory Panel will be held in Washington, DC. DATES: The meeting will be held June 10, 2008. ADDRESSES: The closed meeting of the Art Advisory Panel will be held on June 10, 2008, in Room 4200E beginning at 9:30 a.m., Franklin Court Building, 1099 14th Street, NW.,... [read document]
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(May 15, 2008) - Notice - Meetings: Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee
Internal Revenue Service
Notice
Meetings:
Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee,
27893 [E8-10696]
DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel VITA Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held... [read document]
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(May 13, 2008) - Notice - IRS/VA FFRDC Co-Sponsorship
Internal Revenue Service
Notice
IRS/VA FFRDC Co-Sponsorship,
26190 [E8-10188]
DEPARTMENT OF THE TREASURY Internal Revenue Service IRS/VA FFRDC Co-Sponsorship AGENCY: Internal Revenue Service (IRS) Treasury, National Office Procurement. ACTION: Notice. SUMMARY: The Internal Revenue Service (IRS) and The Department of Veterans Affairs (VA) executed a Memorandum of Understanding (MOU) on February 7, 2008 to designate VA as a Co-Sponsor of the Federally Funded Research and Development Center (FFRDC), titled The Center for Enterprise Modernization (CEM). CEM is operated by... [read document]
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(May 7, 2008) - Notice - Agency Information Collection Activities; Proposals, Submissions, and Approvals
Internal Revenue Service
Notice
Agency Information Collection Activities; Proposals, Submissions, and Approvals,
26189-26190 [E8-10190]
DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-242282-97] Proposed Collection: Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the... [read document]
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(May 7, 2008) - Notice - Agency Information Collection Activities; Proposals, Submissions, and Approvals
Internal Revenue Service
Notice
Agency Information Collection Activities; Proposals, Submissions, and Approvals,
26188-26189 [E8-10189]
DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-251701-96] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the... [read document]
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(May 7, 2008)
Articles 
- Partnership Mergers: The Saga Continues
Tax Notes, Vol. 119, No. 7, May 19, 2008 James B. Sowell Arthur Andersen, LLP Date Posted: May 16, 2008 Last Revised: May 16, 2008
(May 15, 2008) - Property Tax Incidence and the Mix of State and Local Finance of Local Expenditures
State Tax Notes, Vol. 48, No. 7, May 19, 2008 George Zodrow Rice University - Department of Economics Date Posted: May 16, 2008 Last Revised: May 16, 2008
(May 15, 2008) - The Politics of State Taxation: Anything But Real Taxes in California
State Tax Notes, Vol. 48, No. 7, May 19, 2008 David Brunori Tax Analysts Date Posted: May 16, 2008 Last Revised: May 16, 2008
(May 15, 2008) - A Guide to U.S. Withholding on Non-U.S. Vendor Payments
Tax Notes, Vol. 119, No. 7, May 19, 2008 Fred Bousquet Affiliation Unknown Date Posted: May 16, 2008 Last Revised: May 16, 2008
(May 15, 2008) - The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
CEPR Discussion Paper No. DP6115 Graziella Bertocchi Universitą degli studi di Modena e Reggio Emilia - Dipartimento di Economia Politica Date Posted: May 16, 2008 Last Revised: May 16, 2008
(May 15, 2008)
News 
- Fabian pleads guilty to fraud, tax evasion
Bizjournals.com, NC - 5 hours ago
However, Fabian's defense team and the US State's Attorney's Office have "profound disagreements about the extent and the magnitude of this fraud," Wyda ...
City executive pleads guilty to mail fraud, tax evasion Baltimore Sun
Businessman pleads guilty to $32 million scam Atlanta Journal Constitution
Attorney says Fabian changing plea to guilty on some charges Charlotte Business Journal
Examiner.comall 27 news articles
(May 15, 2008) - Overstock drops Web affiliates in fallout over NY sales tax law
Accountingweb.com, IN - 7 hours ago
On the heels of Amazon.com suing the State of New York over a new tax law aimed at online retailers, Overstock.com has cut its ties with New York affiliates ...
(May 15, 2008) - Churches risk tax-exempt status when dabbling in politics
KFOR, OK - 7 hours ago
Attorney Clifford Ribner, who practices tax law in Tulsa, said the answer to whether churches can engage in political activity is, "Basically, they can't. ...
(May 15, 2008) - Leopalace failed to declare 530 mil. yen tax
The Daily Yomiuri, Japan - 6 hours ago
Under tax law, rent for an apartment is not subject to consumption tax, whereas fees for paved or fenced parking areas are subject to the tax. ...
(May 15, 2008) - Latest Government Proposals Forecast Clement Tax Climate
International Law Office, UK - 6 hours ago
The guidelines suggest that the future tax climate should encourage growth on the Swedish market. The general rule under Swedish tax law is that each ...
(May 15, 2008)
Blog Posts 
- IRS Admits Thousands of More Errors in Rebate Check Processing
And just when we thought the IRS had a handle on things⦠After admitting that 350,000 taxpayers were underpaid on their tax rebates because of an omission of the child tax credit, the IRS has another mea culpa: they've been misdirecting tax rebates to the wrong accounts. According to an article in Newsday, an IRS representative had indicated that as many as 15,000 rebate checks were misdirected as part of a "computer glitch." An IRS spokesman would not confirm the number of misdirected checks...
(May 15, 2008) - Made in the USA?
It's been suggested on this blog - and others - that the big "fix" to the economy would be to buy more American products. I don't know how much of an immediate impact it would have on the economy but doing it is actually harder than it sounds. So many products - even those that we think of as "American" - are manufactured somewhere else. We have outsourced nearly all of our manufacturing business. So, today, on a rainy Friday here in Philadelphia (birthplace of America!), I'm conducting a...
(May 15, 2008) - WHAT TO DO ABOUT SCREWED-UP REBATE CHECKS?
So not only has the IRS miscalculated the amount of Uncle Sugar's Crazy Fun Bux rebates, it has sent a...
(May 15, 2008) - Tax Court Refuses to Reconsider § 6015(f) Ruling in Ewing
A fractured Tax Court yesterday refused to reconsider its holding in Ewing v. Commissioner, 122 T.C. 32 (2004), holding that the determination of whether a taxpayer is entitled to innocent spouse relief under § 6015(f) is made in a trial...
(May 15, 2008) - Dexter: Shock, Awe, & Expropriation: The Act of State Doctrine and Loss Deductions ...
Bobby L. Dexter (Chapman) has published Shock, Awe, & Expropriation: The Act of State Doctrine and Loss Deductions Under Section 165 of the Internal Revenue Code, 82 Tul. L. Rev. 849 (2008). Here is the abstract: The Act of State...
(May 15, 2008)