Committee Reports requires some analysis or CCH may be required A1 (Admin Level 1) Similar to primary law but More than 2 page International Partnership Excise Treasury Regs requires extensive analysis memo A2 (Admin Level 2) S Corporation Transfer A1 + Rev Proc + Rev Rulings A3 (Admin Level 3) A2+Letter Other Entity Rulings and all other Working with Judicial the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 88 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response RIA or CCH likely to Short Answer or L1 (Legislative) Code and Almost identical to existing Federal Individual Income have relevant Paragraph Treaties primary law sources Services beyond RIA 1-2 page memo L2 (Legislative 2) L1 + Similar to primary law but State Corporation Sales or CCH may be Committee Reports requires some analysis required A1 (Admin Level 1) Similar to primary law but More than 2 page International Partnership Excise Treasury Regs requires extensive analysis memo A2 (Admin Level 2) S Corporation Transfer A1 + Rev Proc + Rev Rulings A3 (Admin Level 3) A2+Letter Other Entity
Committee Reports requires some analysis or CCH may be required A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 88 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Other Entity
Federal-Tax-Research-10th-Edition-Sawyers,-Raabe,-Whittenburg,-Gill-Solution-Manual.docx