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Federal Tax Collection
The Federal Tax Collection is the Society's broadest gathering of federal tax authority. It draws Title 26 and its regulations from the Legal Corpus, together with the full published record of revenue rulings, revenue procedures, IRS notices, treasury decisions, and the Internal Revenue Manual. It is the recommended entry point for readers approaching the federal tax record as a whole.
Collection Statistics
The depth of this Collection.
7
Articles
134
Authorities
1
Courses
Overview
About the Federal Tax.
The Federal Tax Collection is the Society's broadest gathering of federal tax authority. It draws Title 26 and its regulations from the Legal Corpus, together with the full published record of revenue rulings, revenue procedures, IRS notices, treasury decisions, and the Internal Revenue Manual. It is the recommended entry point for readers approaching the federal tax record as a whole.
Topics · Federal Tax · Revenue Rulings · Revenue Procedures · IRS Notices · Treasury Decisions
Start Here
An orientation for new readers.
If you are new to federal tax, begin with:
Estimated reading time · 6–10 hours
Reading Path
A recommended sequence through the Collection.
Start Here
What the Internal Revenue Bulletin Is (and Isn't)
The Internal Revenue Bulletin is the authoritative instrument by which the Service announces its official position on published guidance. Explanatory material on other IRS channels is not the Bulletin and is not authoritative in the same way.
How to Read a Revenue Ruling
A primer on the internal structure of an IRS Revenue Ruling — the same structure whether the Ruling is one page or twenty — and how each part carries a distinct editorial weight.
Reading the Internal Revenue Manual
The Internal Revenue Manual is the IRS's internal operating and procedural manual. It has a stable numeric structure — Part, Chapter, Section, Subsection — and a distinctive evidentiary weight: it binds Service personnel, but it does not bind taxpayers or courts as a source of substantive law.
School of Taxation
Federal income tax, procedure, and primary tax authority.
Advanced Reading
Core Authorities
Headline primary sources.
United States Code
- 1 U.S.C. § 1 — Words denoting number, gender, and so forth
1 U.S.C. § 1
- 1 U.S.C. § 2 — "County" as including "parish", and so forth
1 U.S.C. § 2
- 1 U.S.C. § 3 — "Vessel" as including all means of water transportation
1 U.S.C. § 3
- 1 U.S.C. § 4 — "Vehicle" as including all means of land transportation
1 U.S.C. § 4
- 1 U.S.C. § 5 — "Company" or "association" as including successors and assigns
1 U.S.C. § 5
- 1 U.S.C. § 6 — Limitation of term "products of American fisheries"
1 U.S.C. § 6
- 1 U.S.C. § 7 — Definition of "marriage" and "spouse"
1 U.S.C. § 7
- 1 U.S.C. § 8 — "Person", "human being", "child", and "individual" as including born-alive infant
1 U.S.C. § 8
- 5 U.S.C. § 551 — Definitions
5 U.S.C. § 551
- 5 U.S.C. § 553 — Rule making
5 U.S.C. § 553
- 5 U.S.C. § 554 — Adjudications
5 U.S.C. § 554
- 18 U.S.C. § 8 — Obligation or other security of the United States defined
18 U.S.C. § 8
- 18 U.S.C. § 241 — Conspiracy against rights
18 U.S.C. § 241
- 18 U.S.C. § 242 — Deprivation of rights under color of law
18 U.S.C. § 242
- 18 U.S.C. § 371 — Conspiracy to commit offense or to defraud United States
18 U.S.C. § 371
- 18 U.S.C. § 1001 — Statements or entries generally
18 U.S.C. § 1001
- 26 U.S.C. § 61 — Gross income defined
26 U.S.C. § 61
- 26 U.S.C. § 63 — Taxable income defined
26 U.S.C. § 63
- 26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001
- 26 U.S.C. § 6011 — General requirement of return, statement, or list
26 U.S.C. § 6011
- 26 U.S.C. § 6012 — Persons required to make returns of income
26 U.S.C. § 6012
- 26 U.S.C. § 6020 — Returns prepared for or executed by Secretary
26 U.S.C. § 6020
- 26 U.S.C. § 6072 — Time for filing income tax returns
26 U.S.C. § 6072
- 26 U.S.C. § 6201 — Assessment authority
26 U.S.C. § 6201
- 26 U.S.C. § 6203 — Method of assessment
26 U.S.C. § 6203
- 26 U.S.C. § 6211 — Definition of a deficiency
26 U.S.C. § 6211
- 26 U.S.C. § 6212 — Notice of deficiency
26 U.S.C. § 6212
- 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
26 U.S.C. § 6213
- 26 U.S.C. § 6301 — Collection authority
26 U.S.C. § 6301
- 26 U.S.C. § 6303 — Notice and demand for tax
26 U.S.C. § 6303
- 26 U.S.C. § 6321 — Lien for taxes
26 U.S.C. § 6321
- 26 U.S.C. § 6322 — Period of lien
26 U.S.C. § 6322
- 26 U.S.C. § 6323 — Validity and priority against certain persons
26 U.S.C. § 6323
- 26 U.S.C. § 6331 — Levy and distraint
26 U.S.C. § 6331
- 26 U.S.C. § 6332 — Surrender of property subject to levy
26 U.S.C. § 6332
- 26 U.S.C. § 6334 — Property exempt from levy
26 U.S.C. § 6334
- 26 U.S.C. § 6343 — Authority to release levy and return property
26 U.S.C. § 6343
- 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
26 U.S.C. § 6651
- 26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
26 U.S.C. § 6654
- 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
26 U.S.C. § 6662
- 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
26 U.S.C. § 6672
- 26 U.S.C. § 6702 — Frivolous tax submissions
26 U.S.C. § 6702
- 26 U.S.C. § 7201 — Attempt to evade or defeat tax
26 U.S.C. § 7201
- 26 U.S.C. § 7202 — Willful failure to collect or pay over tax
26 U.S.C. § 7202
- 26 U.S.C. § 7203 — Willful failure to file return, supply information, or pay tax
26 U.S.C. § 7203
- 26 U.S.C. § 7206 — Fraud and false statements
26 U.S.C. § 7206
- 26 U.S.C. § 7207 — Fraudulent returns, statements, or other documents
26 U.S.C. § 7207
- 26 U.S.C. § 7212 — Attempts to interfere with administration of internal revenue laws
26 U.S.C. § 7212
- 26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection
26 U.S.C. § 7421
- 26 U.S.C. § 7422 — Civil actions for refund
26 U.S.C. § 7422
- 26 U.S.C. § 7433 — Civil damages for certain unauthorized collection actions
26 U.S.C. § 7433
- 26 U.S.C. § 7436 — Proceedings for determination of employment status
26 U.S.C. § 7436
- 26 U.S.C. § 7701 — Definitions
26 U.S.C. § 7701
- 26 U.S.C. § 7702 — Life insurance contract defined
26 U.S.C. § 7702
- 26 U.S.C. § 7703 — Determination of marital status
26 U.S.C. § 7703
- 26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
26 U.S.C. § 7704
- 26 U.S.C. § 7705 — Certified professional employer organizations
26 U.S.C. § 7705
Code of Federal Regulations
- 26 C.F.R. § 1.61-1 — Gross income
26 C.F.R. § 1.61-1
- 26 C.F.R. § 1.63-1 — Change of treatment with respect to the zero bracket amount and itemized deductions
26 C.F.R. § 1.63-1
- 26 C.F.R. § 301.6001-1 — Notice or regulations requiring records, statements, and special returns
26 C.F.R. § 301.6001-1
- 26 C.F.R. § 301.6011-1 — General requirement of return, statement or list
26 C.F.R. § 301.6011-1
- 26 C.F.R. § 301.6012-1 — Persons required to make returns of income
26 C.F.R. § 301.6012-1
- 26 C.F.R. § 301.6072-1 — Time for filing income tax returns
26 C.F.R. § 301.6072-1
- 26 C.F.R. § 301.6212-1 — Notice of deficiency
26 C.F.R. § 301.6212-1
- 26 C.F.R. § 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court
26 C.F.R. § 301.6213-1
- 26 C.F.R. § 301.6321-1 — Lien for taxes
26 C.F.R. § 301.6321-1
- 26 C.F.R. § 301.6331-1 — Levy and distraint
26 C.F.R. § 301.6331-1
Additional Authorities
Supporting materials from the Legal Corpus.
Revenue Rulings
- Rev. Rul. 2007-19: Frivolous Tax Returns — Wages Not Taxable Income
Rev. Rul. 2007-19, 2007-14 I.R.B. 843
- Rev. Rul. 2007-20: Frivolous Tax Returns — Voluntary Compliance
Rev. Rul. 2007-20, 2007-14 I.R.B.
- Rev. Rul. 2007-21: Frivolous Tax Returns — Summary Record of Assessment
Rev. Rul. 2007-21, 2007-14 I.R.B.
- Rev. Rul. 2007-22: Frivolous Tax Returns — Citizens of a State
Rev. Rul. 2007-22, 2007-14 I.R.B.
Revenue Procedures
- Rev. Proc. 2024-1: Letter Rulings, Information Letters, and Determination Letters
Rev. Proc. 2024-1, 2024-1 I.R.B. 1
- Rev. Proc. 2024-2: Technical Advice Memoranda
Rev. Proc. 2024-2, 2024-1 I.R.B. 118
- Rev. Proc. 2024-3: Areas in Which Rulings Will Not Be Issued
Rev. Proc. 2024-3, 2024-1 I.R.B. 143
IRS Notices
- Notice 2007-28: Certain Deduction Limits Under the Pension Protection Act of 2006
Notice 2007-28, 2007-14 I.R.B.
- Notice 2007-30: Frivolous Positions
Notice 2007-30, 2007-14 I.R.B.
- Notice 2010-33: Frivolous Positions
Notice 2010-33, 2010-17 I.R.B.
- Notice 2020-23: Additional Relief for Taxpayers Affected by COVID-19
Notice 2020-23, 2020-18 I.R.B.
- Notice 2021-21: Postponement of Filing and Payment Deadlines Due to COVID-19
Notice 2021-21, 2021-15 I.R.B.
- Notice 2022-36: Penalty Relief for Certain Returns for Taxable Years 2019 and 2020
Notice 2022-36, 2022-36 I.R.B.
- Notice 2023-21: Application of Section 6511 in Light of Postponed Return Filing Deadlines
Notice 2023-21, 2023-11 I.R.B.
Treasury Decisions
- T.D. 8920: Excise Taxes on Excess Benefit Transactions
T.D. 8920, 66 FR 2144
- T.D. 9040: Guidance Necessary To Facilitate Electronic Tax Administration
T.D. 9040, 68 FR 4918
- T.D. 9314: Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion
T.D. 9314, 72 FR 9245
Internal Revenue Manual
- IRM 1.11.1 — Internal Management Document (IMD) Program and Responsibilities
Internal Revenue Manual § 1.11.1
- IRM 1.11.2 — Internal Revenue Manual (IRM) Process
Internal Revenue Manual § 1.11.2
- IRM 1.11.6 — Using and Researching the Internal Revenue Manual (IRM)
Internal Revenue Manual § 1.11.6
- IRM 4.10.1 — Overview of Examiner Responsibilities
Internal Revenue Manual § 4.10.1
- IRM 25.6.1 — Statute of Limitations Processes and Procedures
Internal Revenue Manual § 25.6.1
- IRM 20.1.1 — Introduction and Penalty Relief
Internal Revenue Manual § 20.1.1
- IRM 20.2.1 — Interest Introduction, Standards and Guidelines
Internal Revenue Manual § 20.2.1
- IRM 5.1.9 — Collection Appeal Rights
Internal Revenue Manual § 5.1.9
- IRM 5.1.10 — Taxpayer Contacts
Internal Revenue Manual § 5.1.10
- IRM 5.1.19 — Collection Statute Expiration
Internal Revenue Manual § 5.1.19
- IRM 5.11.1 — Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions
Internal Revenue Manual § 5.11.1
- IRM 5.11.2 — Serving Levies, Releasing Levies and Returning Property
Internal Revenue Manual § 5.11.2
- IRM 5.11.3 — Jeopardy Levy without a Jeopardy Assessment
Internal Revenue Manual § 5.11.3
- IRM 5.11.4 — Bank Levies
Internal Revenue Manual § 5.11.4
- IRM 5.11.5 — Levy on Wages, Salary, and Other Income
Internal Revenue Manual § 5.11.5
- IRM 5.11.6 — Notice of Levy in Special Cases
Internal Revenue Manual § 5.11.6
- IRM 5.11.7 — Automated Levy Programs
Internal Revenue Manual § 5.11.7
- IRM 5.12.1 — Lien Program Overview
Internal Revenue Manual § 5.12.1
- IRM 5.12.2 — Notice of Lien Determinations
Internal Revenue Manual § 5.12.2
- IRM 5.12.3 — Lien Release and Related Topics
Internal Revenue Manual § 5.12.3
- IRM 5.12.4 — Judicial / Non-Judicial Foreclosures
Internal Revenue Manual § 5.12.4
- IRM 5.12.5 — Redemptions
Internal Revenue Manual § 5.12.5
- IRM 5.12.6 — Appeals Processes Involving Liens
Internal Revenue Manual § 5.12.6
- IRM 5.12.7 — Notice of Lien Preparation and Filing
Internal Revenue Manual § 5.12.7
- IRM 5.12.8 — Notice of Lien Refiling
Internal Revenue Manual § 5.12.8
- IRM 5.12.9 — Withdrawal of Notice of Federal Tax Lien
Internal Revenue Manual § 5.12.9
- IRM 5.12.10 — Lien Related Certificates
Internal Revenue Manual § 5.12.10
- IRM 5.12.11 — Lien Special Topics
Internal Revenue Manual § 5.12.11
- IRM 5.14.1 — Securing Installment Agreements
Internal Revenue Manual § 5.14.1
- IRM 5.15.1 — Financial Analysis Handbook
Internal Revenue Manual § 5.15.1
- IRM 5.16.1 — Currently Not Collectible
Internal Revenue Manual § 5.16.1
- IRM 5.17.1 — Legal Reference Guide for Revenue Officers, General Information
Internal Revenue Manual § 5.17.1
- IRM 5.17.2 — Legal Reference Guide for Revenue Officers, Federal Tax Liens
Internal Revenue Manual § 5.17.2
- IRM 5.17.3 — Legal Reference Guide for Revenue Officers, Levy and Sale
Internal Revenue Manual § 5.17.3
- IRM 5.17.4 — Legal Reference Guide for Revenue Officers, Suits by the United States
Internal Revenue Manual § 5.17.4
- IRM 5.17.5 — Legal Reference Guide for Revenue Officers, Summons
Internal Revenue Manual § 5.17.5
- IRM 5.17.6 — Legal Reference Guide for Revenue Officers, Summonses
Internal Revenue Manual § 5.17.6
- IRM 5.17.7 — Legal Reference Guide for Revenue Officers, Liability of Third Parties for Unpaid Employment Taxes
Internal Revenue Manual § 5.17.7
- IRM 5.17.8 — Legal Reference Guide for Revenue Officers, General Provisions of Bankruptcy
Internal Revenue Manual § 5.17.8
- IRM 5.17.9 — Legal Reference Guide for Revenue Officers, Chapter 7 Bankruptcy (Liquidation)
Internal Revenue Manual § 5.17.9
- IRM 5.17.10 — Legal Reference Guide for Revenue Officers, Chapter 11 Bankruptcy (Reorganization)
Internal Revenue Manual § 5.17.10
- IRM 5.17.11 — Legal Reference Guide for Revenue Officers, Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fishermen with Regular Income)
Internal Revenue Manual § 5.17.11
- IRM 5.17.12 — Legal Reference Guide for Revenue Officers, Investigations and Reports
Internal Revenue Manual § 5.17.12
- IRM 5.17.13 — Legal Reference Guide for Revenue Officers, Insolvencies and Decedents’ Estates
Internal Revenue Manual § 5.17.13
- IRM 5.17.14 — Legal Reference Guide for Revenue Officers, Fraudulent Transfers and Transferee and Other Third Party Liability
Internal Revenue Manual § 5.17.14
- IRM 5.17.15 — Legal Reference Guide for Revenue Officers, Termination and Jeopardy Assessments and Jeopardy Collection
Internal Revenue Manual § 5.17.15
Internal Revenue Bulletin
- Internal Revenue Bulletin 2001-8
2001-8 I.R.B.
- Internal Revenue Bulletin 2003-10
2003-10 I.R.B.
- Internal Revenue Bulletin 2007-14
2007-14 I.R.B.
- Internal Revenue Bulletin 2024-1
2024-1 I.R.B.
Press
Editorial scholarship on this subject.
- How to Read a Revenue Ruling
A primer on the internal structure of an IRS Revenue Ruling — the same structure whether the Ruling is one page or twenty — and how each part carries a distinct editorial weight.
- What the Internal Revenue Bulletin Is (and Isn't)
The Internal Revenue Bulletin is the authoritative instrument by which the Service announces its official position on published guidance. Explanatory material on other IRS channels is not the Bulletin and is not authoritative in the same way.
- Reading the Internal Revenue Manual
The Internal Revenue Manual is the IRS's internal operating and procedural manual. It has a stable numeric structure — Part, Chapter, Section, Subsection — and a distinctive evidentiary weight: it binds Service personnel, but it does not bind taxpayers or courts as a source of substantive law.
- Revenue Rulings Baseline Frozen
The Revenue Rulings family reaches its first editorial baseline with the frivolous-returns cluster from Internal Revenue Bulletin 2007-14, ingested under Parser v2.1.2's generic sibling-authority boundary rule.
- IRS Notices Tier 1 Baseline Frozen
The IRS Notices family reaches its Tier 1 editorial baseline. Seven Foundation Notices — establishing durable guidance, still authoritative, and widely referenced across the corpus — anchor the family and pass the identity, boundary-integrity, source-audit, and relationship-integrity gates.
- Treasury Decisions Family Completed
The Treasury Decisions family reaches its editorial baseline through discovery-driven longlisting, editorial classification, and per-authority source-audit — the same methodology carried forward to subsequent administrative families.
- Internal Revenue Manual Family Completed
The Internal Revenue Manual family reaches its editorial baseline. The included parts cover administrative practice, examination, collection, and the substantive Part 5.17 collection-authority chapters that anchor much of the Society's operational-authority research.
Academy
Related courses of study.
- School of Taxation
Federal income tax, procedure, and primary tax authority.
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