TAX 9863: Federal Tax Research Resources - Prof. Handler, Fall 2020

Web sites of U.S. government agencies; professional associations and selected stakeholder groups concerned with federal taxation

Federal Government - Links to the President, Executive Department and Cabinet Officials

  • Office of Management and Budget (OMB) Edit/Delete Quick Stats
    Has the mission of assisting the president in overseeing preparation of the federal budget, and to supervise its administration in executive branch agencies.
  • Treasury Department's Tax Information Edit/Delete Quick Stats
    Treasury Department's webpage has index of tax information
  • Internal Revenue Service Edit/Delete Quick Stats
    This U.S. Department of Treasury agency offers, in addition to tax forms and publications, Coordinated Issue Papers, (which, although not official policy statements, indicate current thinking of the IRS; the IRS Tax Code, Tax Regulations issued since August 1995, and Official Guidance, links to issues of the Internal Revenue Bulletin (IRB), back to July 2003, and other information and tax resources.
  • Office of Comptroller of the Currency Edit/Delete Quick Stats
    Offers research reports and publications on tax policy topics and issues.
  • The Board of Governors of Federal Reserve System, an independent agency  
    Edit/Delete Quick Stats
    Federal Reserve Banks, including the New York branch, offer papers and other research on topics such as tax policies.

U.S. Congress --House and Senate Committees and Resources

U.S. Senate and U.S. House Committees relating to taxation:

  • U.S. Congress Joint Committee on Taxation's work includes investigating the operation and effects of Internal Revenue taxes and the administration of these taxes; investigating measures and methods for the simplification of taxes; and review of any proposed refund or credit of income or estates and gift taxes, or certain other taxes referred to in IRS Code Section 6405 in excess of $1 million.

Two helpful Congressional related resources:

Professional Association and Selected Stakeholders Concerned with Federal Tax Issues

  • American Bar Association, Tax Section states it is the national voice of tax lawyers.  Much of the site is restricted to members. Keyword searches may lead to publications or testimonies. Publications not available through Newman Library resources may be requested through interlibrary loan.  ABA Daily News provides tax news, as well as other topics.