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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: June 1, 2008
(May 31, 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. ROCKY MOUNTAIN HOLDINGS, INC. et al
Pennsylvania Eastern District Court
Taxes (US Plaintiff or Defendant)
Filed: July 18, 2008
Plaintiff: UNITED STATES OF AMERICA; Defendant: ROCKY MOUNTAIN HOLDINGS, INC., DIMELING, SCHREIBER & PARK, L.P., DIMELING, SCHREIBER & PARK REORGANIZATION FUND, L.P., DUPONT CONOCO PRIVATE MARKET GROUP TRUST
(July 17, 2008) - United States of America v. Sample
Arizona District Court
Taxes (US Plaintiff or Defendant)
Filed: July 18, 2008
Plaintiff: United States of America; Defendant: Gloria Sample
(July 17, 2008) - USA v. Storm Enterprises, Inc. et al
Nevada District Court
Taxes (US Plaintiff or Defendant)
Filed: July 18, 2008
Plaintiff: United States; Defendant: Storm Enterprises, Inc., Letokeski, Inc., Red Wolf Advisors, Inc.
(July 17, 2008) - UNITED STATES OF AMERICA v. VON-RAY, INC. et al
Pennsylvania Eastern District Court
Taxes (US Plaintiff or Defendant)
Filed: July 17, 2008
Plaintiff: UNITED STATES OF AMERICA; Defendant: VON-RAY, INC., RAYMOND H. FRIEND, YVONNE T. FRIEND
(July 16, 2008) - USA v. Kuenstler et al
Illinois Southern District Court
Taxes (US Plaintiff or Defendant)
Filed: July 17, 2008
Plaintiff: USA; Defendant: Fred G. Kuenstler, Shirley M. Kuenstler
(July 16, 2008)
Legislation 
- Bill Enacted: S.2967 A bill to provide for certain Federal employee benefits to be continued ...
A bill to provide for certain Federal employee benefits to be continued for certain employees of the Senate Restaurants after operations of the Senate Restaurants are contracted to be performed by a private business concern, and for other purposes.
July 17, 2008: Became Public Law No: 110-279.
(July 15, 2008) - Bill Enacted: H.R.6327 Federal Aviation Administration Extension Act of 2008
To amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, and for other purposes.
June 30, 2008: Became Public Law No: 110-253.
(June 28, 2008) - Bill Enacted: H.R.2642 Military Construction and Veterans Affairs and Related Agencies ...
Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2008, and for other purposes.
June 30, 2008: Became Public Law No: 110-252.
(June 28, 2008) - Bill Introduced: H.R.6382 Pension Protection Technical Corrections Act of 2008
To make technical corrections related to the Pension Protection Act of 2006, and for other purposes.
(June 24, 2008) - Bill Introduced: S.3184 Empowering Teaching and Learning Through Education Portals Act
A bill to make grants to States to implement statewide portal initiatives, and for other purposes.
(June 22, 2008)
Regulations 
- Proposed Rule - Information Reporting Requirements under Internal Revenue Code Section 6039
Internal Revenue Service
Proposed Rule
Information Reporting Requirements under Internal Revenue Code Section 6039,
40999-41003 [E8-16177]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-103146-08] RIN 1545-BH69 Information Reporting Requirements Under Internal Revenue Code Section 6039 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to the return and information statement requirements under section 6039 of the Internal Revenue Code (Code). These regulations reflect changes to section 6039 made by section... [read document]
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(July 16, 2008) - Proposed Rule - Postponement of Certain Tax-related Deadlines by Reason of Presidentially ...
Internal Revenue Service
Proposed Rule
Postponement of Certain Tax-related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions,
40471-40474 [E8-15939]
Proposed Rules Federal Register DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-142680-06] RIN 1545-BG16 Postponement of Certain Tax-Related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains a proposed regulation that proposes to amend existing regulations issued under section 7508A of the Internal Revenue Code... [read document]
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(July 14, 2008) - Rule - REMIC Residual InterestsAccounting for REMIC Net Income (Including Any Excess ...
Internal Revenue Service
Rule
REMIC Residual InterestsAccounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders),
40171-40173 [E8-15940]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9415] RIN 1545-BB84 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. SUMMARY: This document contains final regulations relating to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is... [read document]
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(July 13, 2008) - Rule - Grantor Retained Interest Trusts (Application of Sections 2036 and 2039)
Internal Revenue Service
Rule
Grantor Retained Interest Trusts (Application of Sections 2036 and 2039),
40173-40179 [E8-15941]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 [TD 9414] RIN 1545-BE52 Grantor Retained Interest Trusts--Application of Sections 2036 and 2039 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations providing guidance on the portion of property transferred to a trust or otherwise, that is properly includible in a grantor's gross estate under Internal Revenue Code (Code) sections 2036 and 2039 if the... [read document]
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(July 13, 2008) - Proposed Rule - Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by ...
Internal Revenue Service
Proposed Rule
Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans,
39630-39632 [E8-15740]
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-142040-07] RIN 1545-BH53 Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by... [read document]
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(July 9, 2008)
Government 
- Notice - Agency Information Collection Activities; Proposals, Submissions, and Approvals
Internal Revenue Service
Notice
Agency Information Collection Activities; Proposals, Submissions, and Approvals,
39089-39090 [E8-15462]
DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 990-EZ 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 Paperwork Reduction... [read document]
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(July 7, 2008) - Notice - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program Availability ...
Internal Revenue Service
Notice
Community Volunteer Income Tax Assistance (VITA) Matching Grant Program Availability of Application Packages,
37534 [E8-14231]
DEPARTMENT OF THE TREASURY Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program Availability of Application Packages AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: This document provides notice of the availability of application packages for the 2009 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program. DATES: Application packages are available from the IRS at this time. The deadline for submitting an... [read document]
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(June 30, 2008) - Notice - Agency Information Collection Activities; Proposals, Submissions, and Approvals
Internal Revenue Service
Notice
Agency Information Collection Activities; Proposals, Submissions, and Approvals,
36592-36593 [E8-14557]
DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 730 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 Paperwork Reduction Act... [read document]
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(June 26, 2008) - Notice - Agency Information Collection Activities; Proposals, Submissions, and Approvals
Internal Revenue Service
Notice
Agency Information Collection Activities; Proposals, Submissions, and Approvals,
35210 [E8-14032]
DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5305A-SEP 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 Paperwork Reduction... [read document]
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(June 19, 2008) - Notice - Agency Information Collection Activities; Proposals, Submissions, and Approvals
Internal Revenue Service
Notice
Agency Information Collection Activities; Proposals, Submissions, and Approvals,
35209 [E8-14028]
DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 10001 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 Paperwork Reduction Act... [read document]
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(June 19, 2008)
Articles 
- Whistleblowers and Tax Enforcement: Using Inside Information to Close the 'Tax Gap'
Edward A. Morse Creighton University - School of Law Date Posted: July 19, 2008 Last Revised: July 19, 2008
(July 18, 2008) - The Value of Control: Control Premiums, Minority Interest Discounts, and the Fair Market Value ...
Kevin Kreitzman Principal Date Posted: July 19, 2008 Last Revised: July 19, 2008
(July 18, 2008) - Should California Include Motor Vehicle Fuels in a Greenhouse Gas Cap-and-Trade Program?
Lee S. Friedman University of California, Berkeley - The Richard & Rhoda Goldman School of Public Policy Date Posted: July 19, 2008 Last Revised: July 19, 2008
(July 18, 2008) - How Low Can You Go? Some Consequences of Substituting a Lower AFR Note for a Higher AFR Note
Journal of Taxation, Vol. 109, No. 1, p. 22, 2008 Jonathan G. Blattmachr , Bridget J. Crawford and Elisabeth O. Madden Milbank, Tweed, Hadley & McCloy LLP , Pace University - School of Law and affiliation not provided to SSRN Date Posted: July 19, 2008 Last Revised: July 19, 2008
(July 18, 2008) - Jurisdictional Reach of VAT
VAT IN AFRICA, R. Krever, ed., pp. 175-214, Pretoria University Law Press, South Africa, 2008, Sydney Law School Research Paper No. 08/64 Rebecca Millar University of Sydney Law School Date Posted: July 18, 2008 Last Revised: July 18, 2008
(July 17, 2008)
News 
- Lawsuit against Sales Tax Law Goes Forward
Yemen Post, Yemen - 1 hour ago
According to the lawsuit, the sales tax law No. (19) issued in 2001 is unconstitutional and violates the effective laws. The Supreme Court held the third ...
(July 19, 2008) - EDITORIAL: Tax roll issues show system is too complex
The News Herald, FL - 12 hours ago
And according to Tallahassee tax attorney Benjamin Phipps, the main concern shouldn't be a reversal of the VAB's reductions, but the legal fees that ...
(July 19, 2008) - Six University scholars elected to British Academy
Cambridge Network, UK - 2 hours ago
John Tiley, Professor of the Law of Taxation, Director for the Centre of Tax Law, and a Fellow of Queens' College since 1967, has taught tax law at the ...
(July 19, 2008) - Governor’s tax lawyer castigates assessor
Las Vegas Sun, NV - Jul 19, 2008
Which is to say that John Marvel, a member of the state Tax Commission and an attorney representing Gov. Jim Gibbons on some matters, stridently rejects ...
PROPERTY TAXES: Complaint filed against Gibbons Las Vegas Review - Journal
all 6 news articles
(July 18, 2008) - Evans to Resume Talks on Wind Energy Laws
istockAnalyst.com, OR - Jul 19, 2008
He also said that the law could potentially tax other forms of renewable energy, including solar energy. Henry uses solar energy units at his residence. ...
(July 18, 2008)
Blog Posts 
- Gas Tax Holiday Takes Well… A Holiday
The proposed gas tax holiday has officially been scrapped. Of course, this shouldn't be news - the tax holiday was planned to start on Memorial Day as the kick off to the summer holiday season. Considering that we're about six weeks away from Labor Day (the proposed end), the idea that the holiday won't happen this summer shouldn't surprise anyone. According to Forbes, the reason that the holiday was shelved has everything to do with the same reason that the tax was proposed in the first place:...
(July 19, 2008) - Study: Online Access to Articles Reduces Citation of Older Work
Chronicle of Higher Education: Access to Online Journals Reduces Breadth of Citations, Study Finds, by Lila Guterman: Scholars' access to more and more journal articles online may have had the perverse effect of slowing the steady increase in the number...
(July 19, 2008) - Two New Law Schools Planned in Boise, idaho: Concordia University and University of Idaho
The Board of Regents of Concordia University, a private Lutheran school in Portland, Oregon, on Wednesday approved plans to open a law school in Boise, Idaho and announced that it has raised most of the needed $7-$10 million to open...
(July 19, 2008) - County and City Income Taxes Clustered in States with Poor Tax Climates
The Tax Foundation has published County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman: [L]ocal-level taxes on wages and income are clustering in areas with poor business tax climates. Philadelphia is one of just...
(July 19, 2008) - Rethink Pink: Mary Kay May be a Hobby, Not a Business
At my BlogHer session on blogging and tax, I raised the issue of hobby loss rules. This is an incredibly important matter not only for bloggers but others who work in small or home businesses. Just ask Brenda Konchar. Brenda Konchar, a Mary Kay Cosmetics representative, reported her Mary Kay activity as business income; the IRS disagreed. Konchar took her case to the Tax Court and lost. So what? What does it mean? Here's the scoop. If you earn income in the pursuit of a hobby, you can offset...
(July 19, 2008)