Essay on "Tax Law"

Essay 3 pages (877 words) Sources: 2

[EXCERPT] . . . .

The courts and the IRS are instrumental in applying sources of tax law and this is necessary because the law is not always clear and/or different laws ostensibly applicable to the same situation suggest different and disparate conclusions to a tax matter. Alternately, there can be a question as to whether or how the law applies to a situation. Through review in the courts and/or a decision made by the IRS on a matter, it can be made clear what is relevant to the current situation and what (if anything) should be done differently going forward.

The reason things like this come up stem in large part from the fact that some laws allow for direct discretion and/or an ad hoc decision by an agency like the IRS or the statute in particular is simply vague to begin with. Works like "reasonable" and the like can lead to opinions and subjectivity and it often takes a court deciding how to handle a given situation and/or the IRS coming forward and stating what their intent was and/or how companies and agencies should interpret and enforce the law going forward.

The courts and the IRS also work in concert when dealing with people dodge tax law because they are clearly working against the intent of the law and/or they are ignoring it altogether. In short, civil, appeal and criminal courts can all be majorly and intimately involved with the tax law process and courts are often the last resort of the IRS agency itself and the taxpayer or taxpaying company can't work it out on their own. It's not a perfect system but there are plenty of checks and balances.

Conclusion

The IRS and the courts/lawyer industry are two of the more maligned industries and occupations in the world, and this animus goes back a long way. Laws are not always written specifically, clearly and in a definitive way. This is why future IRS guidance and/or court interpretation of the law as well as determining whether the law is enforceable or constitutional in the first place all come into play from one case to another. The outcome that is derived from each situation can vary quite a bit.

References

Georgetown. (2013, September 2). Tax Research - Federal Georgetown Law.

Georgetown Law. Retrieved September 2, 2013, from http://www.law.georgetown.edu/library/research/guides/federal_tax.cfm

Tarlton. (2013, March 1). Primary Sources - Federal Tax Research Guide

Tarlton Guides at Tarlton Law Library. Home -- Tarlton Guides at Tarlton Law

Library. Retrieved September 2, 2013, from http://tarltonguides.law.utexas.edu/content.php?pid=198851&sid=1663425 READ MORE

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