Chapter 3 -- Research Case Classification Schema Chapter 3, No. 81 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 82 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant Short Answer or Paragraph
sources L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 83 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) S Corporation Transfer
Chapter 3, No. 86 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 87 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + State Corporation Sales Similar to primary law but Services beyond RIA 1-2 page memo
Committee Reports requires some analysis or CCH may be required A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 88 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Other Entity
Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 92 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo
Chapter 3, No. 95 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 96 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Federal Individual Income Almost identical to existing RIA or CCH likely to Short Answer or
Tax Practice and Administration (Penalties, etc.) Chapter 3, No. 101 Primary Tax Law Source Jurisdiction Entity or Issue Tax Similarity of Facts to Source Tax Service Expected Response L1 (Legislative) Code and Treaties Federal Individual Income Almost identical to existing primary law RIA or CCH likely to have relevant sources Short Answer or Paragraph L2 (Legislative 2) L1 + Committee Reports State Corporation Sales Similar to primary law but requires some analysis Services beyond RIA or CCH may be required 1-2 page memo A1 (Admin Level 1) Treasury Regs International Partnership Excise Similar to primary law but requires extensive analysis More than 2 page memo A2 (Admin Level 2) A1 + Rev Proc + Rev Rulings S Corporation Transfer A3 (Admin Level 3) A2+Letter Rulings and all other Other Entity Judicial Working with the IRS (audits, etc) Tax Practice and Administration (Penalties, etc.)