Last week, Deloitte posted this news release: Deloitte and Tax Analysts Take Great Strides to Increase Tax Policy Transparency: Professional services leader joins forces with nonprofit to make federal tax law library easily accessible to the public, here. In pertinent part, the release says:
As part of Deloitte Tax’s sponsorship, visitors to the site can now access details about the federal code, regulations, and other primary source documents, including the Internal Revenue Code of 1986; proposed, final and temporary regulations; rules for lawyers, accountants and others practicing before the IRS; Treasury decisions, IRS guidance, and private rulings; court and legislative documents; public comments on regulations; rate tables; and other correspondence, press releases and miscellaneous tax documents.
The site for access appears to be here: https://www.taxnotes.com/research
This is a tremendous service to the public. Thnks to Tax Notes and Deloitte.
I have not tested the search mechanisms for the various categories of documents. Some quick simple testing indicates that the search and results are not of the sophisticated type for on the major legal research platforms such as Westlaw and Lexis. Still, creative use of the search tools might make it very useful.
I generally use the Lexis platform and like it because it permits me to do date limited research — i.e., pick up all new cases involving a search topic (e.g., FBARs) after a certain date (e.g., the date I last did that date limited search). That permits me to pick up new materials (cases and articles). I don’t know if that can be done in the Tax Notes databases, although I did see that topics can be selected for search and the results shown in reverse chronological order.
This blog post is cross-posted on my Federal Tax Crimes Blog, here.