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HJ 10 .H2 152
1974 Statement of Principles of Internal Revenue Tax Administration
The function of the Internal Revenue Service is to administer the Internal Revenue Code. Tax policy for raising revenue is determined by Congress. With this in mind, it is the duty of the Service to carry out that policy by correctly applying the laws enacted by Congress; to determine the reasonable meaning of various Code provisions in light of the Congressional purpose in enacting them; and to perform this work in a fair and impartial manner, with neither a government nor a taxpayer point of view. At the heart of administration is interpretation of the Code. It is the responsibility of each person in the Service, charged with the duty of interpreting the law, to try to find the true meaning of the statutory provision and not to adopt a strained construction in the belief that he is "protecting the revenue." The revenue is properly protected only when we ascertain and apply the true meaning of the statute.
The Service also has the responsibility of applying and administering the law in a reasonable, practical manner. Issues should only be raised by examining officers when they have merit, never arbitrarily or for trading purposes. At the same time, the examining officer should never hesitate to raise a meritorious issue. It is also important that care be exercised not to raise an issue or to ask a court to adopt a position inconsistent with an established Service position. Administration should be both reasonable and vigorous. It should be conducted with as little delay as possible and with great courtesy and considerateness. It should never try to overreach, and should be reasonable within the bounds of law and sound administration. It should, however, be vigorous in requiring compliance with law and it should be relentless in its attack on unreal tax devices and fraud.
These principles of tax administration were previously published in the Internal Revenue Bulletin as Revenue Procedure 84-22, 1964-1 (Part I) C.B. 689. They are restated here to emphasize their importance to all employees of the Internal Revenue Service,
do not have the force and effect of Treasury De- partment Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service per- sonnel in the disposition of other cases. In apply- ing published rulings and procedures, the effect of subsequent legislation, regulations, court deci- sions, rulings, and procedures must be consid- ered, and Service personnel and others concerned are cautioned against reaching the same conclu- sions in other cases unless the facts and circum- stances are substantially the same.
The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Reve- nue for announcing official rulings and procedures of the Internal Revenue Service and for publish- ing Treasury Decisions, Executive Orders, tax con- ventions, legislation, court decisions, and other items of general interest. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to pro- mote a uniform application of the tax laws, in- cluding all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, industry regulations appear- ing in internal management documents and statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue Rulings represent the conclusions of the Service on the application of the law to the entire state of facts involved. In those that are based on positions taken in rulings to taxpayers or techni- cal advice to service field offices, identifying de- tails and confidential information are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements, such as 18 U.S.C. 1905 and 26 U.S.C. 7213 concerning dis- closure of information obtained from members of the public. Rulings and procedures reported in the Bulletin
Cumulative Bulletin 1974-1 is a consolidation of all items of a permanent nature published in the weekly Bulletins 1974-1 through 1974-25 for the period of January 1 through June 30, 1974. It in- cludes a cumulative list of announcements relat- ing to decisions of the Tax Court published in the Internal Revenue Bulletins.
The Bulletin Index-Digest System, a research and reference service supplementing the Bulletin, may be obtained from the Superintendent of Documents on a subscription basis. It consists of four Services: 1-Income Tax, 2—Estate and Gift Taxes, 3—Employment Taxes, and 4 Excise Taxes. Each Service consists of a basic volume and a cumulative supplement that provide (1) finding lists of items published in the Bulletin, (2) digests of Revenue Rulings, Revenue Proce- dures, and other published items, and (3) topical indexes of Public Laws, Treasury Decisions, and Tax Conventions.
(2) dice lists of ite supp
The contents of this publication are not copyrighted and may be reprinted freely, a citation of the Cumulative Bulletin as the source would be appropriate.
Revenue Service to the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, effective July 1, 1972, Treasury Department Order No. 221, 1972-2 C.B. 899.)
The Internal Revenue Cumulative Bulletin is prepared in five parts as follows: Part 1.—1954 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1954 other than those pertaining to alcohol, tobacco, and firearms. Arrangement is sequential according to Code and regulations sections. The Code section is shown at the top of each page. Part 11.-1939 Code. No rulings or decisions based on provisions of the Internal Revenue Code of 1939 and other laws were published during the period January-June 1974. Part III.-Reserved. (This part contained all matters pertaining to alcohol, tobacco, firearms, and explosives prior to the transfer of the Alcohol, TObacco and Firearms Division from the Internal
Part IV.-Treaties and Tax Legislation. This part is divided into three subparts as follows: Subpart A, Revenue Ruling related to Tax Conventions; Subpart B, Legislation; Subpart C, Committee Reports. House, Senate, and Conference Committee Reports printed in the Bulletin do not include the portion entitled "Changes in Existing Law."
Part 1.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross-references to these subjects are contained in the other Parts and Subparts. Included in this Part is a list of persons disbarred or suspended from practice before the Internal Revenue Service.
The synopses preceding Revenue Rulings, Revenue Procedures, and Court Decisions are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
The following abbreviations in current use and formerly used will appear in material published in the Bulletin.
A, B, C, etc. The names of individuals. A.R.R. Committee on Appeals and Review recom-
mendation. A.T. Alcohol and tobacco tax ruling. B.T.A. Board of Tax Appeals. C.B. Cumulative Bulletin. CFR Code of Federal Regulations. C.T. Carriers Taxing Act of 1937. Ct. D. Court Decision. Del. Order Delegation Order. D.C. Treasury Department circular. DISC Domestic International Sales Corporations. E.O. Executive Order. E.T. Estate and gift tax ruling. Em. T. Employment tax ruling. F.A.A.A. Federal Alcohol Administration Act. FICA Federal Insurance Contributions Act. F.R. Federal Register. FUTA Federal Unemployment Tax Act. G.C.M. Chief Counsel's memorandum (formerly
General Counsel's memorandum).
I.R.B. Internal Revenue Bulletin. IR-Mim. Published IR-Mimeograph. I.T. Income tax ruling. M, N, X, Y, Z, etc. The names of corporations,
places or businesses, according to context. M.T. Miscellaneous tax ruling. Mim. Published mimeograph. 0.D. Office Decision. P.L. Public Law. PS Pension, profit-sharing, stock bonus or annuity
plan ruling. Rev. Proc. Revenue Procedure. Rev. Rul, Revenue Ruling. R.S. Revised Statute. S.M. Solicitor's Memorandum. Sol. Op. Solicitor's Opinion. S.P.R. Statement of Procedural Rules. S.R. Solicitor's Recommendation. S.S.T. Social Security Tax. S.T. Sales tax ruling. Stat. Statutes at Large. T.C. The Tax Court of the United States. T.D. Treasury Decision. T.I.R. Technical Information Release. U.S.C. United States Code. x and y are used to represent certain numbers and when used with the word "dollars" represent sums of money.
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