{"id":"LAW-068","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"United States Tax Court","authority":"Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)","instrument":"Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)","title":"Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)","dateIssued":"2002-10-07","effective":"","end":"","startDate":"2002-10-07","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"we are not prepared to allow respondent\u0027s counsel to argue the legal principles of those opinions against the principles and public guidance articulated in the Commissioner\u0027s currently outstanding revenue rulings (Rauenhorst at 170-71)... taxpayers should be entitled to rely on revenue rulings in structuring their transactions, and they should not be faced with the daunting prospect of the Commissioner\u0027s disavowing his rulings in subsequent litigation (Rauenhorst at 182-83)... Consistent with our holding in Rauenhorst, we refuse to allow respondent to argue the legal principles of Acro Manufacturing Co. v. Commissioner, 39 T.C. 377 (1962), against the principles subsequently articulated in Rev. Rul. 75-223... (Dover at 350)... The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for the publication of official rulings and procedures of the Internal Revenue Service (601.601(d)(2)(ii)(a))... Revenue Rulings published in the Bulletin do not have the force and effect of Treasury Department Regulations..., but are published to provide precedents to be used in the disposition of other cases, and may be cited and relied upon for that purpose.... Taxpayers generally may rely upon Revenue Rulings published in the Bulletin in determining the tax treatment of their own transactions (601.601(d)(2)(v)(d)-(e))","enforcement":"","functions":[],"notes":"Rauenhorst and Dover concern revenue rulings; the extension to a notice rests on IRM 32.2.2.10(3) and the notice\u0027s publication in the same Bulletin (2021-11 I.R.B. 922).","sourceUrl":"https://static.case.law/tc/119/html/0157-01.html","snapshot":"","fileExists":true,"fileBytes":381152,"grade":"primary","character":"case","description":"","collection":"LEG-A","url":"/library/LAW-068","exhibitUrl":"/exhibit/LAW-068","citation":"United States Tax Court, Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text) (Oct. 7, 2002) (Ex. LAW-068)","stateName":"","related":[]}