Vol. III
The Architecture of Civil Procedure
MMXXVI
Forthcoming
The Architecture of Civil Procedure
Pleadings, motions, and the path of a case.
Faculty of the School of Civil Procedure
A School of the Academy
School of Taxation
Department of Federal Taxation
Federal income tax, procedure, and primary tax authority.
§ 0·a
The Record
- Publications
- 3
- Treatises
- 2
- Chapters
- 1
- Articles
- 5
- Authorities
- 67
- Research Collections
- 3
- Library Divisions
- 3
§ 0·b
Foundational Treatise
How to Read the IRM
A series on the Internal Revenue Manual as an operational and procedural authority.
1 chapter published
Open the treatise in the Press →§ I
Introduction
Scope of Study
Taxation
Tax is read in layers: Code, Regulations, published rulings, then case law. The School works in that order and stops where the authority stops.
§ I·b·2
Subject Navigation
The subject architecture of this School.
Each group below is generated from the Society's own taxonomy — the Parts of the School's treatises, its editorial categories, and its Library divisions.
§ I·d
Research Areas
Where the work of this School is catalogued.
Press Category
Internal Revenue Manual1 record
Press Category
Revenue Rulings1 record
§ II
Philosophy of the School
On how this School reads.
Tax authority is ordered. The Internal Revenue Code is first; Treasury Regulations interpret the Code; published rulings interpret the Regulations; case law construes all three. The School insists on reading in that order, and on noting where each layer ends.
§ III
What Students Will Study
The commitments of the School.
A School commits to a set of questions and to a method of reading them. The following are the working commitments of this department.
- 01
The structure of the Internal Revenue Code and its reading conventions
- 02
The weight accorded to Treasury Regulations and published guidance
- 03
The procedural avenues for contesting a federal tax determination
- 04
The information-reporting and withholding regime
- 05
The intersection of substantive tax doctrine with administrative law
§ IV
Curriculum
The syllabus.
The syllabus is read in sequence. Foundations are not optional; advanced study presumes them.
Foundations
- 01
Reading a Code section: subsections, paragraphs, and cross-references
- 02
Gross income, exclusions, and the assignment-of-income doctrine
- 03
Deductions, credits, and the standard of substantiation
Intermediate Study
- 01
Treasury Regulations: legislative, interpretive, and procedural
- 02
Revenue Rulings and the levels of published guidance
- 03
Audit, examination, and the thirty-day letter
Advanced Study
- 01
Tax Court jurisdiction and the ninety-day letter
- 02
Refund procedure in district court and the Court of Federal Claims
- 03
Penalties, the reasonable-cause defense, and supervisory approval
Research & Method
- 01
Locating Treasury Regulations under a Code section
- 02
Reading the Internal Revenue Bulletin for current guidance
- 03
Tracing a doctrine from Code to Regulation to Ruling to case
Reference Materials
- 01
Title 26, U.S. Code
- 02
Title 26, Code of Federal Regulations
- 03
Internal Revenue Bulletin
Suggested Reading
- 01
Bittker & Lokken, Federal Taxation of Income, Estates and Gifts
- 02
Saltzman & Book, IRS Practice and Procedure
§ IV·b
Learning Path
A working sequence for the School.
A staged reading order — from institutional introduction through primary authority to advanced research.
- 01
Introduction
Tax is read in layers: Code, Regulations, published rulings, then case law. The School works in that order and stops where the authority stops.
- 02
- 03
- 04
Working Articles
Editorial articles for this School.
- 05
Primary Authorities
Featured entries from the Legal Corpus.
- 06
- 07
Related Schools
Departments that read alongside this one.
§ V
Learning Outcomes
The capacities a member should leave with.
Outcomes are stated as capacities, not credentials. They describe what a member should be able to do after sustained reading.
- 01
Read a Code section in its statutory context
- 02
Distinguish levels of published Treasury guidance and the weight each carries
- 03
Choose the appropriate procedural forum for a tax controversy
§ VI
Primary Authorities
The texts the School takes seriously.
Authorities are listed by category. Entries marked in preparation are catalogued and reviewed before they enter the working record.
Statutes
1 entry
Authority
Internal Revenue Code (Title 26, U.S. Code)
Regulations
1 entry
Authority
Treasury Regulations (Title 26, C.F.R.)
Judicial Opinions
2 entries
Authority
Reports of the United States Tax Court
In Preparation
Forthcoming — district and circuit case selections in preparation
Administrative Guidance
3 entries
Authority
Revenue Rulings
Authority
Revenue Procedures
Authority
Notices and Announcements in the Internal Revenue Bulletin
Treatises & Restatements
1 entry
Authority
Bittker & Lokken, Federal Taxation of Income, Estates and Gifts
§ VII
Featured Publications
From the press of the institution.
The following volumes are drawn from, or supply, the work of this School. Each is reviewed by faculty before publication.
Vol. I
Estate Administration in Practice
MMXXV
Forthcoming
Estate Administration in Practice
Procedure, forms, and the record of the probate court.
Faculty of the School of Estate Administration
Monograph No. 1
An Introduction to Legal Research
MMXXV
In Press
An Introduction to Legal Research
The hierarchy of authority and the discipline of citation.
Faculty of the School of Legal Research
The Society Press
All publications →§ VII·b
From the Press
Articles associated with this School.
Editorial articles tagged to the subjects of this School, drawn from the Real Law Society Press.
Press · Article
How to Read a Revenue RulingThe structure that governs every Revenue Ruling: Issue, Facts, Law and Analysis, Holding, Application
Press · Article
Reading the Internal Revenue ManualThe IRM's part–chapter–section structure, and what weight to give it
Press · Article
The Concept of PropertyChapter 3
Press · Article
Classifications of Property and the Doctrine of FixturesChapter 4
Press · Article
Community PropertyChapter 19
§ VII·e
Research Collections
Working collections of this School.
Collection
Internal Revenue Code Collection
Title 26 of the United States Code — statutory federal tax law.
Collection
Internal Revenue Manual Collection
The IRS's internal operating instructions — assessment, collection, examination.
Collection
Federal Tax Collection
The full federal tax record: statutes, regulations, IRS guidance, and the IRM.
§ VII·f
Legal Corpus
Authorities catalogued for this School.
Entries drawn from the Real Law Society Legal Corpus that supply the primary reading of this School.
internal-revenue-manual
IRM 1.11.1 — Internal Management Document (IMD) Program and Responsibilities
internal-revenue-manual
IRM 1.11.2 — Internal Revenue Manual (IRM) Process
internal-revenue-manual
IRM 1.11.6 — Using and Researching the Internal Revenue Manual (IRM)
internal-revenue-manual
IRM 4.10.1 — Overview of Examiner Responsibilities
internal-revenue-manual
IRM 25.6.1 — Statute of Limitations Processes and Procedures
internal-revenue-manual
IRM 20.1.1 — Introduction and Penalty Relief
internal-revenue-manual
IRM 20.2.1 — Interest Introduction, Standards and Guidelines
internal-revenue-manual
IRM 5.1.9 — Collection Appeal Rights
internal-revenue-manual
IRM 5.1.10 — Taxpayer Contacts
internal-revenue-manual
IRM 5.1.19 — Collection Statute Expiration
internal-revenue-manual
IRM 5.11.1 — Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions
internal-revenue-manual
IRM 5.11.2 — Serving Levies, Releasing Levies and Returning Property
§ VIII
Research in the Library
Where this School reads.
The divisions below carry the primary materials this School draws on. The catalogue opens in stages as the index is reviewed.
Library Division
Statutes
Codified federal and state statutory law, organized by title and chapter.
Library Division
Regulations
The Code of Federal Regulations and state administrative codes.
Library Division
Administrative Guidance
Agency interpretive material — revenue rulings, advisory opinions, and policy statements.
Catalogue · XI Divisions
Enter the Research Library →§ IX
Related Schools
Departments that read alongside this one.
Doctrine does not respect departmental boundaries. The following Schools take up adjacent questions.
§ X
Timeline
Recent activity of this School.
The institutional record — publications, articles, primary authorities, and journal notices — in date order.
- 2026
Press · Article
Community Property - 2026
Press · Article
Classifications of Property and the Doctrine of Fixtures - 2026
Press · Article
The Concept of Property - 2026
Press · Article
How to Read a Revenue Ruling - 2026
Press · Article
Reading the Internal Revenue Manual - 2026
Internal Revenue Manual § 1.11.2
IRM 1.11.2 — Internal Revenue Manual (IRM) Process - 2026
Treatise
The Architecture of Civil Procedure
- 2025
Internal Revenue Manual § 1.11.6
IRM 1.11.6 — Using and Researching the Internal Revenue Manual (IRM)
§ XI
Continue Research
Next reading for this School.
A short standing recommendation drawn across the institutional record.
Publication
The Architecture of Civil Procedure
Research Collection
Internal Revenue Code Collection§ XI
Browse This Subject
Where to continue in the institution.
Each gateway opens the family surface in which this School's records are catalogued.
- Browse Publications →
Treatises, manuals, and monographs of this School.
3 records
- Browse Authorities →
Primary law catalogued in the Legal Corpus.
67 records
- Browse Articles →
Editorial articles and treatise chapters.
5 records
- Browse Research Collections →
Working collections assembled for research.
3 records
Admission
Join the founding cohort of the Taxation department.
All Founding Members are admitted into every School. Tuition and dues are not yet open.
The Real Law Society · Est. MMXXVRead Law. Not Lore.Vol. I — Folio I