• Findlaw Cases & Code – Links to Findlaw resources for US Code, Regulations & Court Cases.  Court pages contain option to sign up for email of new cases released each day.
• US Tax Court – Ruling posted Monday-Thursday at 1:30 pm Mountain time.
• IRS Rulings – “Drop” site for Revenue Rulings, Revenue Procedures, Notices and the like
• IRS Written Advice - Location for IRS postings on private letter rulings, technical advice memoranda, Chief Counsel Advice and similar “nonbinding” guidance that is issued by the IRS Chief Counsel’s office
• Recent Updates – developments since the manual was printed last week

• Partnership – Audit Technique Guide – IRS guide last revised in August 2008
• Worker, Homeowner and Business Assistance Act of 2009 – new law
• FTB Position on TIC and Revenue Proc 2002-22 – FTB considers qualification under Revenue Procedure 2002-22 a minimum, but not necessarily in its self-sufficient, to qualify as an exchange of other than a partnership interest.
• Norwood v. Commissioner, TC Memo 2000-84
• Garnett v. Commissioner, 132 TC No. 19, LLC members aren’t automatically passive (LLC member not the same as limited partner)
• Revised Procedure for Late Entity Selection – revised manual pages on new late election Revenue Procedure effective September 28, 2009.
• Article on Partnerships and §6501(e) Six Year Statute – article I wrote for the Arizona Society of CPAs blog site.
• IRS FAQ on Unified Partnership Audits – Chief Counsel Notice issued August 21, 2009
• Suzanne J. Pierre v. Commissioner– Check the box does not apply to single member LLC for gift tax valuation
• Malkin v. Commissioner – Taxpayer blows transfer tax planning due to both implied retained life estate and indirect gift on formation problems, among others.
• Presentation Slides – PDF format file
• My Twitter Feed – my Twitter name is edzollars

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