P3-U01 · PART 3 · SOURCE CYCLE 2026-2027
Legal Authority of the IRS
How to complete this unit
This unit uses 21 source-gated recall cards and 20 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 20 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 3 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.Where is the authoritative distribution source for official IRS tax guidance such as revenue rulings, revenue procedures, notices, and announcements?
The Internal Revenue Bulletin. The Internal Revenue Bulletin is the authoritative distribution source for official IRS tax guidance.
Q2.A practitioner wants the authoritative published source for a newly issued IRS revenue procedure. Which source should the practitioner consult?
The Internal Revenue Bulletin. Official IRS guidance, including revenue procedures, is authoritatively distributed through the Internal Revenue Bulletin.
Q3.How should a practitioner handle internal Revenue Code and income tax regulations?
The Internal Revenue Code is enacted tax law, while Treasury regulations interpret and implement statutory provisions.
Q4.What official rule governs case law?
Court opinions interpret tax law; the controlling court and procedural posture matter when evaluating precedent.
Q5.Summarize the correct treatment of the IRS forms, instructions, and publications.
IRS forms, instructions, and publications are official guidance resources but are not substitutes for controlling law.
Q6.What common mistake should be avoided with private letter ruling?
A private letter ruling applies to the requesting taxpayer and generally may not be used as precedent by others.
Q7.What should a representative verify about tax treaties?
A tax treaty can reduce or exempt U.S. tax on specified income when the treaty, taxpayer, and item of income satisfy its terms.
Q8.What is the exam-ready rule on freedom of Information Act (FOIA) requests?
FOIA provides a process to request agency records, subject to statutory exemptions and tax-return confidentiality limits.
Q9.If a taxpayer disagrees with a proposed IRS examination change, what can they do?
Appeal the proposed change by following the procedures provided by the IRS.
Q10.In matters of tax law, the IRS must acquiesce in all decisions rendered by the:
U.S. Supreme Court
Q11.Treasury regulations are published in ____.
The Federal Register
Q12.The IRS generally has ____ to say whether it will comply with an FOIA request.
20 business days
Q13.Connor is having serious financial difficulties. Of the following situations, which is most likely to warrant intervention by the Taxpayer Advocate Service?
Connor has waited for months for the IRS to discharge the lien on his property, which must be removed immediately, or else the sale of the property will fall through.
Q14.Which of the following would have the highest authority in establishing a precedent for tax law for all taxpayers?
Treasury regulation.
Q15.Which branch of government is the primary source of tax law in the United States?
Legislative.
Q16.An IRS revenue officer has a question about a collection procedure involving a taxpayer. The revenue officer should consult:
The Internal Revenue Manual.
Q17.Circular 230 regulations are codified in:
Title 31 of the Code of Federal Regulations
Q18.Which of the following statements regarding revenue rulings is correct?
Revenue rulings can be used to avoid certain IRS penalties.
Q19.Of the following sources of information, which cannot factor into "substantial authority" for federal tax law purposes?
Legal opinion printed in a law school journal.
Q20.A private letter ruling is legally binding on the IRS if:
The taxpayer that received the private letter ruling, fully and accurately described the proposed transaction in their request and carried out the transaction as described.
Q21.Under which of the following scenarios would the Taxpayer Advocate Service (TAS) most likely provide assistance to a taxpayer?
Damian has contacted the IRS repeatedly, but is experiencing significant delays in resolving a tax matter.
Ready to move on?
- ▸ Explain at least 80% of these 21 rules without opening the answer, twice on different days.
- ▸ Score 80% across 20 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 3 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.