26 U.S.C. § 6201: Federal Tax Assessment Authority
Section 6201 authorizes the Secretary to assess taxes, additions, amounts, and penalties imposed by the Internal Revenue Code.
Assessments & AuditsRead the analysis ↗
Kentucky Tax Lawyer Research Library
Find the rule behind the notice.
Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
Research index
Tax-law resources
41 results
26 U.S.C. § 7521: Taxpayer Interviews and Representation
Section 7521 supplies safeguards for taxpayer interviews, including explanations of process, recording rules, and consultation with an authorized representative.
Taxpayer RepresentationRead the analysis ↗
26 U.S.C. § 6212: The Statutory Notice of Deficiency
Section 6212 authorizes the IRS to mail a notice of deficiency, commonly called a 90-day letter, before assessment of many disputed income, estate, gift, and excise taxes.
Tax Court & AppealsRead the analysis ↗
26 U.S.C. § 7525: The Tax-Practitioner Privilege and Its Limits
Section 7525 extends a limited confidentiality privilege to certain tax advice from federally authorized tax practitioners, with significant exceptions.
Taxpayer RepresentationRead the analysis ↗
26 U.S.C. § 6301: Federal Tax Collection Authority
Section 6301 directs the Secretary to collect taxes imposed by the Internal Revenue Code.
IRS CollectionRead the analysis ↗
Treas. Reg. § 301.6020-1: IRS-Prepared Returns
The regulation under section 6020 distinguishes returns prepared with taxpayer cooperation from returns executed by the IRS after nonfiling.
Unfiled ReturnsRead the analysis ↗
26 U.S.C. § 6322: When the Federal Tax Lien Begins and Ends
Section 6322 generally dates the federal tax lien from assessment and continues it until the liability is satisfied or becomes unenforceable by lapse of time.
LiensRead the analysis ↗
Treas. Reg. § 301.6159-1: Installment-Agreement Procedure
The installment-agreement regulation addresses requests, acceptance, terms, modification, termination, appeal rights, and levy restrictions.
Resolution OptionsRead the analysis ↗
26 U.S.C. § 6323: Federal Tax Lien Notice and Priority
Section 6323 governs when an unfiled federal tax lien is invalid against specified third parties and contains extensive priority and protection rules.
LiensRead the analysis ↗
Treas. Reg. § 301.6212-1: Deficiency-Notice Procedure
The regulation under section 6212 addresses issuance of deficiency notices and joint-return notice rules.
Tax Court & AppealsRead the analysis ↗
26 U.S.C. § 6321: The Federal Tax Lien Statute
Section 6321 creates the federal tax lien after assessment, demand, and failure to pay. The statutory lien and the public Notice of Federal Tax Lien are related but different.
IRS CollectionRead the analysis ↗
26 U.S.C. § 6330: Collection Due Process Before Levy
Section 6330 governs notice and hearing rights before many IRS levies and defines the issues Appeals may consider in a Collection Due Process case.
Tax Court & AppealsRead the analysis ↗
Research cannot protect a deadline by itself
Not sure whether you need a tax lawyer?
Take the separate 60-Second Tax Triage on Darby Smith Law.