The IRS does not create tax law

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Transcript of The IRS does not create tax law

Page 1: The IRS does not create tax law

Neither the IRS’ publications norits agents are authoritativesources of Federal tax law.

J U D G E M A R Y A N N C O H E N

Henry v. Commissioner, T.C. Memo. 2015­233

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The IRS does not create tax law

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