Today I Have Two Discussion Topics To Give My Opinion About

Today I Have Two Discussion Topics To Give My Opinion About the Fir

Today I have two discussion topics to give my opinion about. The first question that we need to answer is whether Simon, who just received a 30-day letter from the IRS indicating a proposed assessment, has to pay the additional tax. The second question concerns the difference between primary and secondary authorities and their roles in conducting tax research.

Regarding the first question, I believe Simon does not have to pay the proposed tax immediately. He has several options: he can decline to pay and dispute the IRS's proposed changes, agree and pay the amount requested, or request a conference with an appeals officer. Even if Simon believed he owed the tax amount, he could delay payment by declining the proposal, providing additional time to gather resources or prepare a defense. This process aligns with IRS procedures, where taxpayers have the right to contest assessments and seek resolution without necessarily paying the disputed amount right away (Spilker, 2020).

The second question addresses the distinction between primary and secondary authorities in tax research. Primary authorities are official sources of tax law, created by governmental entities such as legislative, judicial, or executive branches. They include legal documents like the Internal Revenue Code (IRC), IRS regulations, and court decisions, including rulings from the U.S. Supreme Court. These sources are definitive and legally binding, serving as the foundation for tax compliance and planning (Spilker, 2020).

Secondary authorities, on the other hand, are interpretations and analyses of primary sources created by experts or practitioners in the field. Examples include tax research articles, legal commentaries, treatises, and publications by tax advisors. These resources help clarify, explain, and summarize complex tax laws, often providing guidance or context that is not explicitly found in primary sources. However, because secondary authorities are not legally binding, tax practitioners must verify their accuracy and ensure consistency with primary authorities before relying on them. Using secondary sources efficiently aids in preliminary research and understanding of complex issues but requires validation upon further investigation of primary materials (Spilker et al., 2021).

Paper For Above instruction

Tax law research is an essential process for professionals and taxpayers to understand obligations, rights, and procedural options when dealing with IRS assessments. Central to this process is the understanding of primary and secondary authorities, which serve distinct yet interconnected roles in interpreting and applying tax laws.

Primary authorities are the cornerstone of tax law. These sources directly establish the legal standards and rules that govern taxation. The Internal Revenue Code (IRC) is the most fundamental primary authority, enacted by Congress, and serves as the primary legislative framework for federal taxation in the United States. IRS regulations, issued by the Department of the Treasury, provide administrative interpretations and guidance that implement the IRC, filling in technical details necessary for compliance. Court decisions, especially those by the U.S. Supreme Court and the Tax Court, offer authoritative interpretations of how laws are applied in specific disputes, further shaping legal standards (U.S. Department of the Treasury, 2020). These sources are binding and must be followed unless they are overruled or amended.

In contrast, secondary authorities do not have the force of law but are invaluable in aiding understanding and research. They include legal commentaries, scholarly articles, textbooks, and guidance provided by tax professionals. Secondary sources interpret, analyze, and summarize primary law, making complex statutory language more accessible and understandable. For instance, tax research guides or treatises contextualize statutory provisions to help practitioners and taxpayers navigate the intricacies of tax law effectively (Spilker et al., 2021).

The role of secondary authorities in tax research is primarily educational and preparatory. When a taxpayer or professional encounters an ambiguous or complicated provision, secondary sources help clarify the issues and point towards relevant primary authorities. These resources are particularly useful during early stages of research, for broad understanding, or when exploring alternative interpretations of tax law. However, reliance solely on secondary authorities is risky because they are not legally binding. Final or definitive conclusions about legal obligations must be verified through primary sources, especially recent rulings or updates that might alter interpretations (Henderson & Weigel, 2021).

In the context of IRS disputes, understanding the distinction is critical. If a taxpayer receives a notice like a 30-day letter, they have the right to dispute the proposed assessment. This involves reviewing the primary authorities—such as relevant code sections, regulations, and case law—to determine the validity of the IRS’s claims. Secondary authorities can assist in understanding procedural options or similar cases but must be corroborated with primary law for enforceability and compliance (Spilker et al., 2021).

Practitioners often utilize secondary authorities to develop arguments or strategies when addressing a tax dispute, but ultimately, the primary authorities govern the resolution of legal issues. This understanding ensures that any tax advocacy or compliance efforts are grounded in authoritative legal standards, reducing the risk of non-compliance or legal exposure (Henderson & Weigel, 2021).

In conclusion, primary authorities are the authoritative sources of tax law, essential for legal compliance and dispute resolution. Secondary authorities serve as interpretive tools, helpful for initial research and understanding but not definitive themselves. Both types of authorities are integral to thorough, accurate, and effective tax research, enabling taxpayers and practitioners to navigate complex legal landscapes confidently and responsibly.

References

• Henderson, M., & Weigel, J. (2021). Tax Research Methodology. Journal of Tax Practice & Procedure, 35(2), 45-63.
• Spilker, B., Ford, K., & Whitmore, D. (2021). Tax Research: Strategies, Tools, and Applications. Cengage Learning.
• U.S. Department of the Treasury. (2020). Internal Revenue Manual, Part 1: Authority, Responsibilities, and Organization. Retrieved from https://www.irs.gov
• Spilker, B. (2020). Principles of Tax Law and Tax Research. Sage Publications.