IRS Pubs

[Black Bart]

http://www.irs.gov/formspubs/page/0,,id=10768,00.html

Type publication # (17/whatever) in Search box. See note at bottom of page about waiting 'til December 1st to get '08 versions.

[erchess]

How Useful are Pubs?

They are no more likely to be correct and not nearly as concise or readable as third party manuals such as The Tax Books and in fact they are not that much easier to read than the actual Authorities (IRC, IRM, Court Decisions, Rev. Rulings and Rev. Procedures). About the only time I use a Pub is when I want to convince a client or low level IRS Employee of something I was already sure about.

[S T]

Been a while

Thank goodnessit has been a while , but one of the last couple of audits that I had for taxpayers, the auditor used the pubs exclusively as reference and readily had them available. But that has been more than 5 years ago. So I don't know what the reference protocol is now.!

Sandy

[erchess]

Sandy

I am sure that you either won those audits based on the pubs or you "checked behind" the pubs on each point of law where the pubs were adverse to your clients' interests except of course for any cases where you knew the pubs to be correct.

[ChEAr$]

Do you mean

Thank goodnessit has been a while , but one of the last couple of audits that I had for taxpayers, the auditor used the pubs exclusively as reference and readily had them available. But that has been more than 5 years ago. So I don't know what the reference protocol is now.!

Sandy

that you've actually had an audit in the last five years or so? I can't even remember my
last one. I THINK it was about 1994 or so.
(corporate, no change)

[Black Bart]

Somewhat useful.

(How Useful are Pubs?) They are no more likely to be correct and not nearly as concise or readable as third party manuals such as The Tax Books and in fact they are not that much easier to read than the actual Authorities (IRC, IRM, Court Decisions, Rev. Rulings and Rev. Procedures). About the only time I use a Pub is when I want to convince a client or low level IRS Employee of something I was already sure about.

While not comparable to The Tax Book for accuracy and scope, I feel pubs are useful to the extent they reveal the "enemy"s thinking. Advance knowledge of IRS' views is helpful, although I haven't had much luck convincing any IRS agent -- lowly or otherwise -- that they were flat-out wrong (some say they "misunderstood"). Too, the sole reliance of Sandy's auditor on pubs at the time (perhaps no longer) indicates a high degree of IRS regard for them.

I like to keep them around the office to, as you said, "convince a client" on a question.