Barbara, et al.,
A proposed rule published in the Federal Register that has not been
finalized will not be published in the Code of Federal Regulations and is
not effective or binding on anyone. Perhaps, it may be used as a "guidance"
to IRS thinking about a certain tax matter, but it has no force of law.
The IRS, unlike most federal agencies, frequently publishes proposed rules
and temporary final rules on same subject on the same day, but proposed
rules are still proposed rules until they have been published as temporary
or final rules with effective dates. See 5 USC 553. The Legal Affairs unit
in the Office of Federal Register (202-741-6030) could perhaps give you a
more definitive answer.
Rick McKinney
Assistant Law Librarian
Federal Reserve Board
Washington, DC 20551
and author of "A Research Guide to the Federal Register and the Code of
Federal Regulations" (http://www.llsdc.org/sourcebook/fed-reg-cfr.htm)
Barbara Ginzburg
<barbara.ginzburg
@washburn.edu> To
Sent by: Law-lib Listserv
owner-law-lib@ucd <law-lib@ucdavis.edu>
avis.edu cc
Subject
01/31/2007 09:38 Tax question: proposed regulation
PM
I had a student ask me this the other day. She said she posed it to out
tax professor and he did not know the answer either. So, I thought I
would ask the group.
She has noticed that some proposed IRS regulations are years old. She
pointed out some to me that were originally issued in the 70s. Most of
the literature I found states that proposed regulations are indicative
of the IRS's position but neither the courts nor the IRS are bound by
them. She wondered if these proposed regulations ever become binding
even though they do not become Final Regs or Temporary regs.
Thanks,
-- Barbara Ginzburg Washburn University Law Library 1700 College Ave. Topeka, KS 66621 Ph. (785) 670-1087 Fax (785) 670-3194 www.washburnlaw.edu/library/
This archive was generated by hypermail 2b29 : Wed Nov 14 2007 - 20:46:51 PST