Uniform System of Federal Tax Citations
1. The period.
A. Use a period if the citation or referenced material is an abbreviated binding authority.
Ex. I.R.C. §351(a)
2001-1 C.B. 82
23 T.C. 54
H.R.89, 109th Cong., 1st Sess. Sec.104 (2006)
A.O.D. 2010-11
Rev. Rul. 93-12, 1993-1 C.B. 202
B. Use the period after a citation which is included in parenthesis.
C. Do NOT use a period if the citation is abbreviated and the authority is a not a binding authority.
Ex. PLR 201142034
CCA 200809001
IRM 5.1.1.2
2. The “space.”
A space should be included between citations and sources, but not between abbreviated names.
Ex. H.R.89
1st Sess. Sec.104
204 F.2d 302
Pub. L. No. 109-33 (2006).
3. The “comma.”
A comma (not semicolon) should be included between each authority cited, including parallel citations.
Ex. Smith v. Jones, 123 F.Supp. 457 (W.D. Mich. 1990), 23 AFTR2d 1990-
34, Johnson, Inc., 321 T.C. 546 (1989), 1989-1
4. The italics.
- Parties in a judicial citation and case history should be italicized.
Ex. Smith v. United States, 123 F.Supp. 456 (E.D. Mich. 2003), acq. 2003-1
C.B. 101
- If the writing includes a “signal” only the signal is italicized.
Ex. See also,
I.e.
But see,
Infra.
- If a publication is cited, the work is always italicized. The author will be italicized only if the work is from a multi-volume treatise.
Ex. 2 Hoops, Family Estate Planning Guide 32(B) Thomson Reuters (2011),
Hoops, Native American Tax Issues, 15 Mich.B.J. 62 (2012)
Legislative and Regulatory Authority
A. Internal Revenue Code
1. Citations within the body of the document
- (hereinafter the “Code”)
- use “Section” (or “section”) only
2. Citations within footnotes
- (hereinafter “I.R.C.”)
- may use “§” or “Section” (“section”)
3. Be consistent in use and mindful of the first citation to authority versus subsequent citations.
Example:
Section 167(b) of the Internal Revenue Code of 1986 (hereinafter the “Code”).
Section 167(e) of the Code.
Student’s Paper:
§3121(b)(10) of the Internal Revenue Code of 1986 (hereinafter I.R.C)
B. Treasury Regulations
1. Citations within the body of the document
- use “Section” only
- of the regulations (not Regs., Regulations, not Treas. Regs.)
2. Citations within footnotes
- Treas. Reg.
3. Be mindful of the first citation to authority versus subsequent citations.
- Not all regulations are “Income Tax Regulations”
Example:
Section 1.167-3(d) of the Income Tax Regulations.
Section 1.167-3(e) of the regulations.
Student’s Paper:
Treas. Reg. 31.3121(b)(10)-2(a)(1) states. . . .
Judicial Decisions
1. Generally
- Italics or Underline names of parties and abbreviation for “versus”
- Be consistent. Either underline or italics only.
- Do NOT underline any spaces
- Use only v.
- do not use vs. or vs.
- do not use versus or versus
- do not use V. or V.
- Always cite the Official reporter
– F.Supp., T.C., or F.3d
– ___ F.Supp. ___, 202 AFTR2d 2011-3456, 2011-1 USTC par. 12,301
- Cite any “relevant” case history from the opinion
- Unofficial reporters are usually are discouraged for formal citations.
2. U.S. Tax Court (and Board of Tax Appeals)
- Only citation where you use the full name of the first taxpayer only
- Regular Opinions: always cite to the official reporter T.C.
- Include reviewed, acq. and nonacq. if available.
- Memorandum Decisions: try to parallel cite to all reporters
3. U.S. District Courts
- Include the specific court and year within the parenthesis
Ex. Smith v. Jones, 123 F.Supp. 234 (E.D. Mich. 2010)
- Include any available appellate history
Ex. Smith v. Jones, 123 F.Supp. 234 (N.D. Cal. 2010), aff’d 134 F.3d
456 (9th Cir. 1011).
- Parallel citation to AFTR or USTC is not necessary
3. U.S. Circuit Courts of Appeals
- Always Include the specific circuit and year within the parenthesis
Ex. (6th Cir. 1979)
- Parallel citation to “AFTR” or “USTC” is not necessary
4. U.S. Supreme Court
- Always capitalized when referenced (e.g. the Court was presented…)
- One reporter citation is all that is necessary (U.S., L.Ed. or S.Ct.)
United States Reports is the only “official” Supreme Court Reporter.
Examples:
Smith v. Jones, 231 F.Supp. 456 (W.D. Mich. 2010), rehearing denied, ___ F.Supp. ___ (2010).
Michigan Coal Co., T.C. Memo par. 2008-231, 321 AFTR 2008-34, 2008-1 USTC par. 50,219 (2008), acq. in result only. 2008-1 C.B. 47
Student’s Paper:
Mayo Foundation for Medical Education and Research, Mayo Clinic, v. United States of America. Regents of the University of Minnesota, v. United States of America, U.S. Court of Appeals, Eighth Circuit, 2009-1 U.S.T.C., (Jun. 12, 2009)
U.S. v. Mount Sinai Med. Ctr. of Fla., Inc. 2007-1 U.S.T.C., 486 F.3d 1248, 1251 (11th Cir. 2007)
United States of America v. Detroit Medical Center, U.S. Court of Appeals, Sixth Circuit, 2009-1 U.ST.C., (February 26, 2009)
State of Minnesota v. Apiel, 151 F.3d 742 (8th Cir. 1998)
Correct Citation:
Mayo Foundation v. United States, ___ F.3d ___, 2009-1 USTC par. ___ (8th Cir. 2009), cert. granted. 560 U.S. ___ (2010).
United States v. Mount Sinai Medical Center, 486 F.3d 1248, 1251 (11th Cir. 2007), rev’g
353 F.Supp. 1217 (S.D. Fl. 2005)
United States v. Detroit Medical Center, ___ F.3d ____, 2009-1 USTC par. ___ (6th Cir. 2009), aff’g in part and vacating in part 98 AFTR2d 7995 (E.D. Mich. 2006)
Minnesota v. Apfel, 151 F.3d 742 (8th Cir. 1998)
