It is said that "everything is negotiable after birth except death and taxes"

1. The five underlying facts you must understand about negotiating 
2. You are negotiating all the time.
3. Everything you want is owned or controlled by someone else.
4. There are predictable responses that you can count on in the negotiating process.
5. There are three critical factors in every negotiation - POWER, INFORMATION, TIME. 

4.10.7.2 (01-01-2006)
Researching Tax Law

(1)    Conclusions reached by examiners must reflect correct application of the law, regulations, court cases, revenue rulings, etc. Examiners must correctly determine the meaning of statutory provisions and not adopt strained interpretations.
(2)    The federal tax system is constantly changing. Examiners must keep well informed about the ever-growing body of tax authorities and advances in the management and storage of information.
(3)    Income tax law is too complex for examiners to immediately perceive its ramifications and provisions in all examinations. In the words of Supreme Court Justice Jackson, "No other branch of the law touches human activities at so many points. It can never be made simple."
(4)    This section focuses on researching federal tax law, evaluating the significance of various authorities, and supporting conclusions reached with appropriate citations. The profiles of various tax authorities in this chapter are intended to help examiners become familiar with the most common, but by no means all, sources or available research techniques.

SUPREME COURT CASE

It is a familiar rule of administrative law that an agency must abide by its own regulations. Vitarelli v. Seaton, 359 U. S. 535, 547 (1959); Service v. Dulles, 354 U. S. 363, 388 (1957).  Quoted in Fort Stewart Schools v. FLRA, 495 U.S. 641, 654, 110 S.Ct. 2043, 2051, 109 L.&l.2d 659 (1990)

4.10.7.2.8.8 (01-01-2006)
Importance of Court Decisions

(1) Decisions made at various levels of the court system are considered to be interpretations of tax laws and may be used by either examiners or taxpayers to support a position.
(2) Certain court cases lend more weight to a position than others. A case decided by the US Supreme Court becomes the law of the land and takes precedence over decisions of lower courts. The IRS must follow Supreme Court decisions. For examiners, Supreme Court decisions have the same weight as the IRC.
(3)Decisions made by lower courts, such as Tax Court, District Courts, or Claims Court, are binding on the IRS only for the particular taxpayer and the years litigated. Adverse decisions of lower courts do not require the IRS to alter its position for other taxpayers. 

 

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