Counsel Memoranda: Administrative Tax Law Source?

General Counsel Memoranda (GCM) are written documents issued by the Chief Counsel of the Internal Revenue Service (IRS) that explain the merits of a legal issue involving tax law and the IRS's position in revenue rulings. They are prepared by Chief Counsel attorneys and are intended primarily for IRS internal use. GCMs are similar to standard attorney opinions and indicate the reasoning behind revenue rulings, private letter rulings, and technical advice memoranda. They are not precedential and cannot be used or cited as such.

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General Counsel Memoranda are declarations made by the Chief Counsel

General Counsel Memoranda (GCM) are declarations made by the Chief Counsel, explaining the reasoning behind revenue rulings, private letter rulings, and technical advice memoranda. They are prepared by Chief Counsel attorneys and are intended primarily for IRS internal use. They are similar to standard attorney opinions and set out the Chief Counsel's opinion on particular tax matters before other IRS officials.

General Counsel Memoranda are legal analyses that cannot be used or cited as precedent. They outline the issue being examined, provide a brief factual summary, analyse the issue, and offer the recommendation and opinion of the Office of the Chief Counsel. These memoranda are internal IRS documents that frequently discuss technical and procedural matters. They are treated as informal documents and do not have the force of law as they are generally not subject to notice and comment.

General Counsel Memoranda are available on various legal research platforms, such as Westlaw, Lexis, and Cheetah computers, and can be accessed through specific paths outlined by law libraries. The coverage of these memoranda varies, with some sources indicating a range from 1962 to 2002, while others provide specific dates, such as October 1958 to March 1967.

While General Counsel Memoranda do not create binding precedent, they serve as guides to understanding the intent behind IRS positions. They provide valuable insights into the Chief Counsel's interpretation of tax laws and can be cited by their number and the date of approval.

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They explain the reasoning behind revenue rulings

General Counsel Memoranda (GCM) are legal memoranda prepared by the Office of Chief Counsel in connection with the review of certain proposed rulings. They contain legal analyses of substantive issues and can be helpful in understanding the reasoning behind a particular ruling. GCMs are intended primarily for IRS internal use and are similar to standard attorney opinions. They set forth the issue being examined, a brief factual summary, an analysis of the issue, and the recommendation and opinion of the Office of Chief Counsel.

Revenue rulings, on the other hand, are public decrees issued by the Internal Revenue Service (IRS) that interpret and explain how the tax laws apply to a specific set of facts. They represent the conclusions of the IRS on the application of the law and are used as guidelines by taxpayers and tax professionals for their returns. Revenue rulings are published in the Internal Revenue Bulletin and are intended to inform taxpayers of their tax responsibilities, as well as enforce tax regulations fairly and equally.

By providing legal analyses and discussing the reasoning behind revenue rulings, GCMs help to ensure that the IRS's interpretation and application of tax laws are consistent and aligned with the relevant statutes, treaties, and regulations. They provide a comprehensive understanding of the issues at hand and ensure that the IRS's decisions are well-informed and based on a thorough examination of the relevant laws.

In summary, GCMs play a crucial role in the administrative process of tax law by facilitating the consistent and fair application of tax laws. They provide valuable insights into the reasoning and interpretation of revenue rulings, ensuring that taxpayers and tax professionals can rely on these guidelines when preparing their returns or advising their clients.

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They are not precedential and are for IRS internal use

General Counsel Memoranda (GCM) are legal analyses prepared by the Office of Chief Counsel and are primarily intended for IRS internal use. They are not binding and cannot be used or cited as precedent. They are similar to standard attorney opinions and explain the reasoning behind revenue rulings, private letter rulings, and technical advice memoranda. GCM are declarations made by the Chief Counsel that provide an understanding of the intent behind IRS positions. They set forth the issue being examined, a brief factual summary, an analysis of the issue, and the recommendation and opinion of the Office of Chief Counsel.

GCM are informal documents that provide the Chief Counsel's opinion on particular tax matters before other IRS officials. While they are entitled to some deference, they do not have the force of law as they are not generally subject to notice and comment. They are available on Westlaw computers under Administrative Decisions & Guidance and Internal Revenue Service IRS (listed under All Federal Administrative Decisions & Guidance).

GCM are also accessible through the Lexis computers under Tax Law and All Tax Law Administrative Materials. Coverage on Westlaw is from 1962 to 2002, while Lexis coverage is from March 1967 to November 2002, with selected GCMs from October 1958 to March 1967. GCMs were largely replaced by Chief Counsel Advice after 2002.

In summary, GCMs are internal IRS documents that provide legal analysis and guidance on tax matters. They are not precedential and are intended to facilitate understanding of the reasoning and intent behind IRS positions. These memoranda are accessible through legal research platforms such as Westlaw and Lexis, offering valuable insights into the IRS's interpretation of tax laws.

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They are similar to standard attorney opinions

General Counsel Memoranda (GCM) are legal analyses prepared by Chief Counsel attorneys and are primarily intended for IRS internal use. They are similar to standard attorney opinions in that they indicate the reasoning behind revenue rulings, private letter rulings, and technical advice memoranda. GCMs set forth the issue being examined, provide a brief factual summary, analyse the issue, and present the recommendation and opinion of the Office of Chief Counsel.

GCMs are not published in the Internal Revenue Bulletin and cannot be used or cited as precedent. They are, however, available on various legal research platforms, such as Westlaw and VitalLaw. The citation for a GCM includes its number and the date it was approved, for example, "G.C.M. 39,880 (Oct. 8, 1992)".

While GCMs were generally replaced by Chief Counsel Advice after 2002, they continue to provide valuable insights into the interpretation and application of tax laws. They are particularly useful for understanding the rationale behind revenue rulings, private letter rulings, and technical advice memoranda.

It is important to note that while GCMs may inform and guide, they do not carry the weight of law and are not binding. They represent the opinions and recommendations of the Office of Chief Counsel at a particular point in time and are subject to change based on evolving interpretations and circumstances.

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They are treated as informal documents

General Counsel Memoranda (GCM) are legal analyses prepared by the Office of Chief Counsel. They are intended primarily for IRS internal use and are treated as informal documents. They set forth the issue being examined, a brief factual summary, an analysis of the issue, and the recommendation and opinion of the Office of Chief Counsel.

General Counsel Memoranda are declarations made by the Chief Counsel explaining the reasoning used for revenue rulings, private letter rulings, and technical advice memoranda. They are similar to standard attorney opinions and indicate the reasoning behind these rulings. They are cited by their number and the date on which they were approved, for example, "G.C.M. 39,880 (Oct. 8, 1992)".

General Counsel Memoranda hold no precedential authority but are guides to understanding the intent behind IRS positions. They are not generally subject to notice and comment and cannot be used or cited as precedent. However, they are entitled to some deference. They are available on the library's Westlaw and Lexis computers, with coverage from 1962-2002 and selected GCMs from 1958-1967.

General Counsel Memoranda are internal IRS memoranda that frequently discuss technical and procedural matters. They provide the Chief Counsel's opinion on particular tax matters before other IRS officials.

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