Business Finance - Accounting Final Writing Assignment Private Letter Ruling

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Table of Contents Chapter 1: Overview ................................................................................................................... 1

Section 110 Purpose ................................................................................................................... 1 Section 120 Scope ....................................................................................................................... 1 Section 130 Authority ................................................................................................................ 1

Section 130.10 Requirement ................................................................................................................. 1 Section 130.20 Inclusion of Findings of Fact or Opinion .................................................................... 1

Chapter 2: Citation ..................................................................................................................... 2

Section 210 Purpose ................................................................................................................... 2 Section 220 General Rule .......................................................................................................... 2

Section 220.10 Organization and Structure of Statutes ..................................................................... 2 Section 220.20 Quotations and Indication of Omission ...................................................................... 2

Section 220.20.10 Example of Substitution of Words in Quoted Text ........................................... 3 Section 230 Citation Guidance .................................................................................................. 3

Section 230.10 Typeface for Court Documents .................................................................................... 3 Section 230.20 Body of Opinion and Footnotes Treated as One Stream of Writing .......................... 3 Section 230.30 Order of Authorities Within Each Signal ................................................................... 3 Section 230.40 Prior and Subsequent History ..................................................................................... 3

Section 230.40.10 Examples of Citations with Prior or Subsequent History ................................ 4 Section 230.40.20 Examples of Citations of a Supreme Court or Court of Appeals Opinion That Originated in the Tax Court ............................................................................................................ 4

Section 230.50 Code and Regulation Section References .................................................................... 4 Section 230.50.10 Relevant Timeframe .......................................................................................... 4 Section 230.50.20 Code Section References in Citations and Text ................................................ 4 Section 230.50.30 Regulation Section References in Citations and Text ...................................... 5

Section 230.60 Short Form Citations of Tax Court Opinions in Body of Opinion and Footnotes ..... 5 Section 230.60.10 Examples of Short Citation Exception for Tax Court Division Opinions ........ 5 Section 230.60.20 Examples of Short Citation Exception, Memorandum Opinions Pre-August 1, 2012 .............................................................................................................................................. 6 Section 230.60.30 Example of Short Citation Exception, Memorandum Opinions Post-August 1, 2012 .................................................................................................................................................. 6

Section 240 Federal Tax Materials ........................................................................................... 6 Section 240.10 Treasury Determinations ............................................................................................ 6

Section 240.10.10 Revenue Procedure in Citations and Text ........................................................ 6 Section 240.10.10.10 Examples of Revenue Procedure, Including Pinpoint Citation ................................. 7

Section 240.10.20 Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda ...................................................................................................................................... 7 Section 240.10.30 Internal Revenue Manual .................................................................................. 7

Section 240.10.30.10 Example of Citation of Internal Revenue Manual ..................................................... 8 Section 240.20 Joint Committee on Taxation ...................................................................................... 8

Section 240.20.10 Example of Joint Committee on Taxation General Explanation Citation ...... 8

Chapter 3: Style ........................................................................................................................... 9

Section 310 Purpose ................................................................................................................... 9 Section 320 Style Manuals and Guides .................................................................................... 9 Section 330 References to Courts of Appeals............................................................................ 9 Section 340 Punctuation ............................................................................................................ 9

Section 340.10 Overview ...................................................................................................................... 9 Section 340.20 Apostrophes and Possessives ...................................................................................... 9

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Section 340.30 Colon ........................................................................................................................... 10 Section 340.40 Comma ....................................................................................................................... 10 Section 340.50 Hyphens, En Dashes, and Em Dashes ...................................................................... 10

Section 340.50.10 Hyphens ............................................................................................................ 10 Section 340.50.10.10 Citations ...................................................................................................................... 10 Section 340.50.10.20 Compound Words ....................................................................................................... 10

Section 340.50.20 En Dashes ......................................................................................................... 10 Section 340.50.30 Em Dashes ........................................................................................................ 11

Section 340.60 Semicolon ................................................................................................................... 11 Section 350 Abbreviations ....................................................................................................... 11 Section 360 Spelling and Word Choice ................................................................................... 11 Section 370 Capitalization ....................................................................................................... 11

Section 370.10 Exception for References to Parties .......................................................................... 11 Section 370.10.10 Example of Reference to Party Using Defined Term ...................................... 12

Section 380 Numerals .............................................................................................................. 12

APPENDIX A: Structure of a Statute and a Regulation .................................................. 13 Citation Form Chart: Statute Style ................................................................................................... 13 Citation Form Chart: Regulation Style ............................................................................................. 13

APPENDIX B: Form of Code Section Excerpts for Text .................................................. 14 Example 1: With Heading .................................................................................................................. 14 Example 2: Main Heading Omitted ................................................................................................... 15 Example 3: Subsections and Paragraphs Omitted ............................................................................ 15

APPENDIX C: Form of Regulation Excerpts for Text ...................................................... 16 Example 1: With Heading .................................................................................................................. 16 Example 2: Main Heading Omitted ................................................................................................... 16

APPENDIX D: Order of Authorities Within Each Signal ................................................ 17 Examples of Logical Order ................................................................................................................. 17

APPENDIX E: Section and Regulation Citation and Sentence Examples .................. 19 Example 1: As a Citation Sentence .................................................................................................... 19

Consecutive Subsections and Paragraphs .................................................................................... 19 Consecutive Sections ...................................................................................................................... 19 Nonconsecutive Sections or Subsections ....................................................................................... 19

Example 2: As a Citation Clause ....................................................................................................... 20 Example 3: Reference Within a Sentence .......................................................................................... 20

Consecutive Sections ...................................................................................................................... 20 Nonconsecutive Sections and Paragraphs .................................................................................... 20

APPENDIX F: Punctuation ..................................................................................................... 21 Example 1: Preferred Use of Apostrophes and Possessives .............................................................. 21

1.a. Possessive Case of a Singular or Plural Proper Noun ........................................................... 21 1.b. Possessive Case of a Singular or Plural Noun (Not a Proper Noun) .................................... 22 1.c. No Apostrophe After Names of Countries and Organized Bodies Ending in S .................... 22 1.d. Singular Possessive Case ........................................................................................................ 22

Example 2: Colon ................................................................................................................................ 23 2.a. Colon in a Listing .................................................................................................................... 23 2.b. Colon Not in a Listing ............................................................................................................. 23 2.c. Colon in an Amplification ....................................................................................................... 23 2.d. Colon in a Quotation ............................................................................................................... 23

Example 3: Comma ............................................................................................................................. 24 3.a. Comma to Separate Two Words or Figures That Might Otherwise Be Misunderstood ...... 24

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3.b. Comma After Each of a Series of Coordinate Qualifying Words .......................................... 24 3.c. Comma to Set Off Parenthetic Words, Phrases, or Clauses .................................................. 24 3.d. Comma After Introductory Clause ......................................................................................... 24 3.e. Comma Use or Omission with Additions of Titles to Names ................................................ 24 3.f. Comma Use or Omission with U.S. States, Cities, and Territories ....................................... 25 3.g. Comma Use or Omission After the Year in Complete Dates ................................................ 25 3.h. Commas to Set Off Words or Phrases in Apposition or Contrast ......................................... 26 3.i. Commas After Each Member Within a Series of Three or More Words, Phrases, Letters, or Figures Used with and, or, or nor ................................................................................................. 26

Example 4: Semicolons ....................................................................................................................... 28 4.a. Semicolons to Separate Clauses Containing Commas .......................................................... 28 4.b. Semicolons to Separate Statements That Are Too Closely Related in Meaning to be Written as Separate Sentences, and Also Statements of Contrast .............................................. 28 4.c. Semicolons to Set Off Explanatory Abbreviations or Words That Summarize or Explain Preceding Matter ........................................................................................................................... 28

APPENDIX G: Preferred and Commonly Used Abbreviations ...................................... 29 Preferred Abbreviation .................................................................................................................. 29

APPENDIX H: Preferred Spellings and Use of Certain Words ...................................... 30 Preferred Spellings and Use .......................................................................................................... 30

APPENDIX I: Preferred Capitalization ............................................................................... 31 Example 1: Well-Known Short Form of a Specific Proper Name ................................................. 31 Example 2: Federal Government Units and Officers ................................................................... 31 Example 3: References to Parts of Publications ........................................................................... 31 Example 4: Court Terminology...................................................................................................... 32

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Document Change History May 2022 Revisions Section 110 Added footnote 2 Section 230.40 Added a sentence Section 230.40.10 Removed an example and moved to new Section

230.40.10 Section 230.40.20 Added section Section 230.60 Added reference to Bluebook Rules Section 230.60.10 Updated section name, added a sentence, and

added examples Section 230.60.20 Updated section name and wording Section 230.60.30 Updated wording Section 240.10.10.10 Updated section name Section 340.50.10.20 Revised Rule reference and updated wording Section 340.50.20 Updated wording Section 370 Updated wording Section 380 Updated reference to Bluebook Rules Appendix B, Example 2 Added indent Appendix F Added number references to headings Appendix F, Example 3 Updated section name and updated wording in

example 3.a.

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Chapter 1: Overview

Section 110 Purpose The purpose of this guide is to establish the United States Tax Court’s policies and procedures for a system of citation and style used in orders and opinions.1 2 Citation and style guidance provides consistency within the Tax Court and with other federal courts. The Court generally endorses use of the latest edition of The Bluebook: A Uniform System of Citation (Bluebook) for matters of citation and style, with limited exceptions detailed in this manual.3

Section 120 Scope These policies and procedures serve as guidance for orders and opinions, subject to the discretion of the authoring judge. These policies and procedures also should serve as guidance when issuing any other public-facing documents on behalf of the Court.

Section 130 Authority

Section 130.10 Requirement The opinion for any proceeding instituted before the Tax Court and a decision thereon “shall be made as quickly as practicable.” 26 U.S.C. § 7459(a). The decision made by a judge, when entered, is the decision of the Tax Court. 26 U.S.C. § 7459(a).

Section 130.20 Inclusion of Findings of Fact or Opinion The Court “shall report in writing all its findings of fact, opinions, and memorandum opinions.” 26 U.S.C. § 7459(b).

1 In 1924, when Congress established the Court’s predecessor, the Board of Tax Appeals, it

used nonjudicial terminology in directing the Board of Tax Appeals to issue a “report” (instead of “opinion”) as the document explaining the outcome of a Court case and to enter a “decision” (instead of “judgment”) as the final decree effectuating that outcome in each case. See Revenue Act of 1924, ch. 234, § 900(h), 43 Stat. 253, 337; Internal Revenue Code of 1954, Pub. L. No. 591, ch. 736, 68A Stat. 886. Although the Board of Tax Appeals became the Tax Court of the United States and then the United States Tax Court, the statute continues to use nonjudicial terminology. For purposes of this document, “report” and “opinion” are used interchangeably.

2 The Court’s new case management system, Docket Access Within a Secure Online Network (DAWSON), is named after the late Howard A. Dawson, Jr., a former Chief Judge and the longest serving judge of the Court (1962-2016). DAWSON allows the Court and parties to electronically file and manage cases. DAWSON includes a feature that allows the public to search cases, orders, and opinions.

3 Unless otherwise indicated, all statutory references are to the Internal Revenue Code (Code), Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.

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Chapter 2: Citation

Section 210 Purpose The purpose of this policy is to establish general guidance to assist Court drafters with respect to matters of citation. The use of a consistent system of citation avoids confusion, instills confidence in the quality of orders and opinions, and helps readers to more easily find the authorities cited in Tax Court documents. A judge may deviate from this guidance where the judge finds it necessary to improve clarity and readability.

Section 220 General Rule The latest edition of the Bluebook4 is ordinarily followed. In referring to the Bluebook, start with the Bluepages, which provide rules for the nonacademic setting. Note: The capitalization rules specific to academic work (i.e., use of small caps) are not required by the Bluepages.

Section 220.10 Organization and Structure of Statutes The nomenclature of Internal Revenue Code (Code) provisions is the same as of other statutes.5 See Appendix A: Structure of a Statute and a Regulation.

Section 401(a)(9)(B)(i)(II), for example, is referred to as “section.” When it is necessary to refer to a part of this section in the text of orders and opinions, refer, for example, to “paragraph (9) of section 401(a).”

Section 220.20 Quotations and Indication of Omission For punctuation within quotations, follow Bluebook Rule 5. Specifically, Bluebook Rule 5.1(b)(iv) is used in conjunction with Bluebook Rule 5.3 for omissions and Bluebook Rule 5.3(b)(iii) for ellipsis where the end of a quoted sentence is omitted. Appendix B: Form of Code Section Excerpts for Text and Appendix C: Form of Regulation Excerpts for Text provide examples of quoting code sections and regulations within the body of the order and the opinion with omitted text.

4 Published by the editors of The Columbia Law Review, The Harvard Law Review, The

University of Pennsylvania Law Review, and The Yale Law Journal. 5 Office of House Legislative Counsel, 104th Cong., House Legislative Counsel’s Manual on

Drafting Style, HLC 104-1, at 24 (November 1995) at https://legcounsel.house.gov/sites/legcounsel.house.gov/files/documents/draftstyle.pdf, also at https://legcounsel.house.gov/holc-guide-legislative-drafting#III.

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Section 220.20.10 Example of Substitution of Words in Quoted Text

Section 7803(b)(2) provides that the “Chief Counsel shall be the chief law officer for the Internal Revenue Service and shall perform such duties as may be prescribed by the Secretary, including [a list of duties].”

Section 230 Citation Guidance

Section 230.10 Typeface for Court Documents The Court uses italics rather than underscoring for signals, citations, and emphasis. See Bluebook Rule B2.

Section 230.20 Body of Opinion and Footnotes Treated as One Stream of Writing The body of the opinion and footnotes are treated as one stream of writing. Once a full citation is provided, whether in the body of the opinion or a footnote, subsequent citations need only include a short citation. See Bluebook Rule B4 regarding short citation forms id., supra, hereinafter and Bluebook Rule 10.2 regarding short form citations.

Section 230.30 Order of Authorities Within Each Signal The Court generally follows Bluebook Rule 1.4, which states that the ordering of authorities in a citation sentence should reflect a “logical” order. With respect to the order of Tax Court opinions, however, Tax Court published or memorandum opinions should precede opinions by the federal district courts, the Court of Federal Claims, and the bankruptcy courts, in that order and Tax Court published opinions precede Tax Court memorandum opinions. Appendix D: Order of Authorities Within Each Signal (an adaption of the table from the 20th edition of the Bluebook) provides guidance to consider when determining a logical order of authorities within each signal. These examples are illustrative, not mandatory.

Section 230.40 Prior and Subsequent History Citations of a Tax Court opinion should include all relevant subsequent history. The judge has discretion to include IRS actions (e.g., acquiescence) as relevant subsequent history. See Bluebook Rule T1.2. Citations of a court of appeals opinion affirming or reversing a Tax Court opinion should show the prior Tax Court history. Note: The Court uses “Commissioner” rather than “Comm’r.” for citations.

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Section 230.40.10 Examples of Citations with Prior or Subsequent History

Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), aff’d, 17 F.3d 965 (7th Cir. 1994).

CWT Farms, Inc. v. Commissioner, 79 T.C. 1054, 1057 (1982), supplementing 79 T.C. 86 (1982), aff’d, 755 F.2d 790 (11th Cir. 1985).

Section 230.40.20 Examples of Citations of a Supreme Court or Court of Appeals Opinion That Originated in the Tax Court

A citation of a Supreme Court case that originated in the Tax Court should indicate that fact. Initial citation: Schlude v. Commissioner, 372 U.S. 128 (1963) Citations thereafter: Schlude v. Commissioner, 372 U.S. at 137. Initial citation: Welch v. Helvering, 290 U.S. 111 (1933). Citations thereafter: Welch v. Helvering, 290 U.S. at 115. Initial citation: Edelson v. Commissioner, 829 F.2d 828 (9th Cir. 1987), aff’g T.C. Memo. 1986-223. Citations thereafter: Edelson v. Commissioner, 829 F.2d at 830.

Section 230.50 Code and Regulation Section References

Section 230.50.10 Relevant Timeframe Orders and opinions should include a standard footnote or sentence that provides the relevant timeframe for the Code and Treasury regulations citations. Citations in orders and opinions of Code and Treasury regulations therefore do not require the inclusion of a year, as would otherwise be required by the Bluebook. See Appendix E: Section and Regulation Citation and Sentence Examples.

Section 230.50.20 Code Section References in Citations and Text The Court follows the use of the section symbol (§) for code section citations. Bluebook Rule B12.1.1 and Rule 3.3. The Court endorses the Bluebook option to use “I.R.C.” in place of “26 U.S.C.” Bluebook Rule 12.9.1. The chosen form of citation (i.e., I.R.C. or 26 U.S.C.) should be used consistently throughout the opinion.

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Bluebook Rule 6.2(c) and Rule 12.10(c) establish that the word “section” is used for code section references within a text sentence (e.g., “Section 170 permits . . . .” or “Respondent asserts that section 6015(b) does not apply in this case.”). See Appendix E: Section and Regulation Citation and Sentence Examples. Note: When a standard footnote or sentence is used, as provided in Section 230.50.10 Relevant Timeframe, citations of Code sections may omit either “I.R.C.” or “26 U.S.C.” and use only the section symbol (§).”

Section 230.50.30 Regulation Section References in Citations and Text The Court follows the Bluebook (see, e.g., Bluebook T1.2) regarding use of the section symbol (§) for citations of regulations sections. The Court also follows the use of the term “Treas. Reg.” in citation sentences when referring to sections of 26 C.F.R. Note: Consistent with the Bluebook, “Treasury Regulation” or “Temporary Treasury Regulation” is spelled out within a text sentence and use of the section symbol (§) is permitted (e.g., “Treasury Regulation § 1.165-1 provides . . . .”). See Appendix E: Section and Regulation Citation and Sentence Examples.

Section 230.60 Short Form Citations of Tax Court Opinions in Body of Opinion and Footnotes When using short citations for Tax Court opinions, the short citation should contain some reference to the Tax Court so that readers might easily identify previous rulings of this Court. See Bluebook Rules 10.8.1(b) and 10.9(a)(iii).

Section 230.60.10 Examples of Short Citation Exception for Tax Court Division Opinions

Before an opinion is published in the Tax Court Reports, use the slip opinion on DAWSON. Initial citation: Stewart v. Commissioner, 127 T.C. 109 (2006). Citations thereafter: Stewart, 127 T.C. at 113. Initial citation: Leyh v. Commissioner, No. 20533-18, 157 T.C., slip op. at 6 (Oct. 4, 2021). Citations thereafter: Leyh, 157 T.C., slip op. at 12.

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Section 230.60.20 Examples of Short Citation Exception, Memorandum Opinions Pre-August 1, 2012

Pre-August 1, 2012, memorandum opinions did not include an asterisk (*) (star page)6

indicating the page of the original in slip opinions on DAWSON. Initial citation: Berry v. Commissioner, T.C. Memo. 2004-11, 2004 WL 50995. Berry v. Commissioner, T.C. Memo. 2004-11, 2004 Tax Ct. Memo LEXIS 10. Berry v. Commissioner, T.C. Memo. 2004-11, 87 T.C.M. (CCH) 812. Berry v. Commissioner, T.C. Memo. 2004-11. Citations thereafter: Berry v. Commissioner, 2004 WL 50995, at *2. Berry, 2004 Tax Ct. Memo LEXIS 10, at *4. Berry, 87 T.C.M. (CCH) at 813. Berry, T.C. Memo. 2004-11, slip op. at 4. Note: Bloomberg Law provides CCH citations of pre-August 1, 2012, memorandum opinions. Note: The Westlaw short form citation includes “v. Commissioner” to indicate that the case is a Tax Court case.

Section 230.60.30 Example of Short Citation Exception, Memorandum Opinions Post-August 1, 2012

Post-August 1, 2012, memorandum opinions include an asterisk (*) (star page)7 indicating the page of the original in slip opinions on DAWSON.

Initial citation: Rogers v. Commissioner, T.C. Memo. 2018-53. Citations thereafter: Rogers, T.C. Memo. 2018-53, at *111–12.

Section 240 Federal Tax Materials

Section 240.10 Treasury Determinations

Section 240.10.10 Revenue Procedure in Citations and Text The short form for references to revenue procedures varies according to the level or specificity of the citation. See Bluebook Rule T1.2. A judge may spell out “Revenue Procedure” or may

6 See Bluebook Rule 10.8.1(a). 7 Id.

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use “Rev. Proc.” in a text sentence. The style used is at the judge’s discretion and should be used consistently throughout the opinion.

Section 240.10.10.10 Examples of Revenue Procedure, Including Pinpoint Citation

Rev. Proc. 2013-34, 2013-43 I.R.B. 397. [First citation with no pincite.] Rev. Proc. 2013-34, § 4.01, 2013-43 I.R.B. 397, 399–400. [First citation with pincite.] Rev. Proc. 2013-34. [Repeat citation.] Rev. Proc. 2013-34, § 3.05, 2013-43 I.R.B. at 398–99. [Repeat citation with pincite when pincite not included previously.] Rev. Proc. 2013-34, § 4.01. [Repeat citation with pincite when pincite previously given.] Id. § 4.03(2), 2013-43 I.R.B. at 400. [Repeat of previous section, but with different page.] Id. § 4.01. [Repeat of previous citation, page already given.]

Note: Publication of the Cumulative Bulletin (C.B.) stopped in 2008. Citing the C.B. follows the same format as citing the Internal Revenue Bulletin (I.R.B).

Section 240.10.20 Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda The Bluebook sets forth two different forms of citation for Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda. See Bluebook Rules B12.1.4 and T1.2. For clarity, the Court’s preferred convention is Bluebook Rule T1.2 (e.g., Priv. Ltr. Rul., Tech. Adv. Mem., and Gen. Couns. Mem.).

Section 240.10.30 Internal Revenue Manual Citations of the Internal Revenue Manual (IRM) are used for citations of the IRM itself as well as for other Treasury materials contained therein (e.g., Internal Revenue Service (IRS) Delegation Orders). “IRM” is used for citations. Bluebook Rule T1.2. A judge may spell out “Internal Revenue Manual” followed by “(IRM)” in the first citation. Citations thereafter should use “IRM” in accordance with the Bluebook.

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Section 240.10.30.10 Example of Citation of Internal Revenue Manual

Initial citation: Internal Revenue Manual (IRM) 4.19.6.3.1 (Nov. 1, 2007). Initial citation and citations thereafter (with either initial citation form): IRM 4.19.6.3.1 (Nov. 1, 2007).

Section 240.20 Joint Committee on Taxation After a significant tax act, the staff of the Joint Committee on Taxation often prepares a general explanation of the enacted legislation and the committee reports (known colloquially as the Bluebook).

Section 240.20.10 Example of Joint Committee on Taxation General Explanation Citation

Staff of J. Comm. on Tax’n, 100th Cong., General Explanation of the Tax Reform Act of 1986, JCS-10-87, at 42 (J. Comm. Print 1987).

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Chapter 3: Style

Section 310 Purpose Guidance on style provides for general uniformity and consistency within the Tax Court and with other federal courts.

Section 320 Style Manuals and Guides For matters of style that are not answered by the Bluebook, including punctuation, various resources provide guidance. Opinion drafters may need to consult multiple resources to address discrete drafting questions. Guides include, but are not limited to, the current edition of the United States Government Publishing Office Style Manual (GPO Style Manual), The Elements of Style by Strunk & White (Strunk & White), The Chicago Manual of Style (Chicago Manual of Style), the Oxford Style Manual, and Garner’s Modern American Usage and A Dictionary of Modern Legal Usage by Bryan A. Garner.

Section 330 References to Courts of Appeals In orders and opinions, the first reference to each federal court of appeals (whether that reference appears in the text or a footnote) includes the court’s name, e.g., “U.S. Court of Appeals for the Tenth Circuit.” References to the court thereafter may use a short version of the name, e.g., “the Tenth Circuit.”

Section 340 Punctuation

Section 340.10 Overview The GPO Style Manual, chapter 8, provides general punctuation guidance and states: “A rigid design or pattern of punctuation cannot be laid down, except in broad terms. The adopted style, however, must be consistent and based on sentence structure.” The purpose of this section is to provide general guidance for commonly encountered punctuation matters, as well as relevant references to the most prominent style manual for government drafting. A judge may use punctuation that reflects the judge’s preferences, promotes readability, and provides clarity.

Section 340.20 Apostrophes and Possessives Apostrophes are generally used in text to indicate possession. GPO Style Manual Rules 8.3 through 8.18 provide several examples. See Appendix F: Punctuation, Example 1: Preferred Use of Apostrophes and Possessives.

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Section 340.30 Colon The colon is used after an independent clause to introduce something that follows. The colon is also used to introduce a series of bullet points even if the word, phrase, or sentence before the series of bullet points is not an independent clause. Ordinarily, one space follows a colon. See Appendix F: Punctuation, Example 2: Colon.

Section 340.40 Comma The GPO Style Manual Rules 8.38 through 8.63 provide guidance regarding the use and omission of a comma. The use of a serial comma (also called the Oxford comma) and the use of a comma after introductory participial and adverbial phrases is preferred. See Appendix F: Punctuation, Example 3: Comma.

Section 340.50 Hyphens, En Dashes, and Em Dashes

Section 340.50.10 Hyphens

Section 340.50.10.10 Citations

A hyphen (-), not an en dash (–), is used in citations (e.g., Treasury Regulation § 1.165-1; T.C. Memo. 2004-11; Rev. Proc. 2013-34; Pub. L. No. 99-514; H.R. Rep. No. 99-253). Bluebook Rule B12.1.4, for Treasury regulations and determinations, and Bluebook Rule B13, for legislative bills and reports, provide examples.

Section 340.50.10.20 Compound Words

A hyphen (-) is used for certain compound words. “The hyphen is a mark of punctuation that not only unites but also separates the component words; it facilitates understanding, aids readability, and ensures correct pronunciation. . . . The rules, therefore, are somewhat flexible. Exceptions must necessarily be allowed.” GPO Style Manual Rule 6.1. A hyphen is generally not used for words beginning with “non,” “multi,” or “sub.” GPO Style Manual Rules 6.29 through 6.35 provide additional examples of prefixes, suffixes, and combining forms. A hyphen is not used for the nouns “carryover,” “carryback,” and “rollover.” See GPO Style Manual Chapter 7 for additional compounding examples. GPO Style Manual Rules 8.90 through 8.94 provide further guidance on the use of hyphens.

Section 340.50.20 En Dashes An en dash (–) is used to indicate continuity and range. For example, an en dash is used to indicate a span of years (e.g., 2015–18) or page numbers (e.g., Stewart v. Commissioner, 127 T.C. 109, 112–13 (2006)). GPO Style Manual Rules 8.76 through 8.79 provide guidance on the use of dashes.

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Section 340.50.30 Em Dashes An em dash (—) is used to mark a sudden break or abrupt change in thought. GPO Style Manual Rules 8.64 through 8.75 provide guidance on the use of dashes.

Section 340.60 Semicolon The GPO Style Manual Rules 8.148 through 8.151 provide guidance regarding the use of a semicolon. See Appendix F: Punctuation, Example 4: Semicolon.

Section 350 Abbreviations Bluebook Rule 6 provides guidance regarding certain common abbreviations. See Appendix G: Preferred and Commonly Used Abbreviations.

Section 360 Spelling and Word Choice GPO Style Manual chapter 5 provides helpful guidance regarding both spelling and word choice. See Appendix H: Preferred Spellings and Use of Certain Words. Other resources for spelling matters include Webster’s Third New International Dictionary of the English Language, unabridged, and its chief abridgment, Merriam-Webster’s Collegiate Dictionary, and the web-based version of the dictionary (www.merriam-webster.com).

Section 370 Capitalization Bluebook Rule 8 provides guidance regarding capitalization. For capitalization of text, Bluebook Rule 8(c) suggests consulting a style manual such as the Chicago Manual of Style or the GPO Style Manual. “It is impossible to give rules that will cover every conceivable problem in capitalization, but, by considering the purpose to be served and the underlying principles, it is possible to attain a considerable degree of uniformity.” GPO Style Manual, Rule 3.1. Proper names of IRS forms, letters, and notices (e.g., Form 1040, U.S. Individual Income Tax Return) are capitalized. Otherwise, a judge may use capitalization that reflects the judge’s preferences, promotes readability, and provides clarity. See Appendix I: Preferred Capitalization for text commonly used by the Court.

Section 370.10 Exception for References to Parties Do not capitalize party designations such as “petitioner” and “respondent” when referring to parties in the counsel listing of an opinion. Capitalization of party designation in the body of the opinion is permissible. If a judge chooses to capitalize party designation in the body of the opinion, the Court encourages the use of a defined term. The use of a petitioner’s name (full name, last name, or title and last name) is encouraged (e.g., Jung Pak, Pak, or Mr. Pak). Note: No article precedes “Petitioner” or “petitioner.”

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Section 370.10.10 Example of Reference to Party Using Defined Term

Conor Bascom (Petitioner) timely filed his federal income tax return on April 6, 2019. . . . On June 13, 2021, the Internal Revenue Service (Respondent) issued to Petitioner a Notice of Deficiency.

but:

The Internal Revenue Service Appeals Office held the collection due process hearing with petitioner Conor Bascom and his representative.

Section 380 Numerals The Bluebook is ordinarily followed for rules regarding numerals, except that numbers one through ten are spelled out and Arabic numerals are used for numbers greater than ten. The specific circumstances within the order or the opinion may require deviation. If percentages or other numerals appear frequently in an opinion, then consistent use throughout the opinion is preferred. See Bluebook Rules 6.2(a)(iii), (v). A minus sign or the word “negative” may appear in text to indicate a negative number (e.g., −$357,291 or negative $357,291). Parentheses may appear in a table to indicate a negative number. Note: The minus sign (−) is in the Symbols feature. It is not the hyphen (-) on the keyboard.

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APPENDIX A: Structure of a Statute and a Regulation

Citation Form Chart: Statute Style

§ 401(a)(9)(B)(i)(II) section . . . . . . . . . . . . . . . . . .401 subsection . . . . . . . . . . . . . . . . . .(a) paragraph . . . . . . . . . . . . . . . . . . . . (9) subparagraph . . . . . . . . . . . . . . . . . . . .(B) clause . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(i) subclause . . . . . . . . . . . . . . . . . . . . . . . . . . . .(II)

Citation Form Chart: Regulation Style

§ 1.401(a)-1(a)(1)(i)(A)(1)(i) section . . . . . . . . . . . . . . .1.401(a)-1 paragraph . . . . . . . . . . . . . . . . . . . . (a) subparagraph . . . . . . . . . . . . . . . . . . . .(1) subdivision . . . . . . . . . . . . . . . . . . . . . . . . (i)(A)(1)(i)

Link to Section 220.10 Organization and Structure of Statutes.

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APPENDIX B: Form of Code Section Excerpts for Text For a code section excerpt (quotation) of fifty or more words, the excerpt is indented 0.5 inch from each margin (i.e., a block quote). Progressive indentation of 0.5 inch is used thereafter (i.e., in the excerpt below, paragraphs are indented further on the left than subsections; subparagraphs are indented further on the left than paragraphs, and so on). A section symbol is not used in the heading of code section excerpts for text.

Example 1: With Heading

Sec. 162. Trade or business expenses. (a) In general.—There shall be allowed as a deduction all the

ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—

. . . . (2) traveling expenses (including amounts expended for

meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and

(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.

Sec. 274. Disallowance of certain entertainment, etc., expenses.

(a) Entertainment, amusement, recreation, or qualified transportation fringes.—

(1) In general.—No deduction otherwise allowable under this chapter shall be allowed for any item—

(A) Activity.—With respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation, . . .

. . . . (d) Substantiation required.—No deduction or credit shall be

allowed— (1) under section 162 or 212 for any traveling expense

(including meals and lodging while away from home), (2) for any expense for gifts, or

(3) with respect to any listed property (as defined in section 280F(d)(4)),

unless the taxpayer substantiates by adequate records or by sufficient evidence . . . (A) the amount of such expense or other item, (B) the time and place of the travel or the date and description of the gift, (C) the business purpose of the expense or other item, and (D) the business relationship to the taxpayer of the person receiving the benefit.

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Example 2: Main Heading Omitted

Sec. 72(t). 10-percent additional tax on early distributions from qualified retirement plans.—

. . . . (2) Subsection not to apply to certain distributions.— Except as provided. . . [the imposition of additional tax] shall not apply to any of the following distributions:

(A) . . . Distributions which are— (i) made on or after the date on which the

employee attains age 59 1/2.

Example 3: Subsections and Paragraphs Omitted Note that an ellipsis is needed to indicate omission before paragraph (2) but not before subsection (c). See generally Bluebook Rule 5.1(a)(iii).

Sec. 165. Losses. (c) Limitation on losses of individuals.—In the case of an

individual, the deduction under subsection (a) shall be limited to— . . . . (2) losses incurred in any transaction entered into for profit, though not connected with a trade or business; and (3) . . . if such losses arise from fire, storm, shipwreck, or other casualty, or from theft.

Link to Section 220.20 Quotations and Indication of Omission.

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APPENDIX C: Form of Regulation Excerpts for Text For a regulation excerpt (quotation) of fifty or more words, the excerpt is indented 0.5 inch from each margin (i.e., a block quote). Progressive indentation of 0.5 inch is used thereafter (i.e., in the excerpt below, paragraphs are indented further on the left than sections; subparagraphs are indented further on the left than paragraphs, and so on). A section symbol is used in the heading for regulation excerpts for text.

Example 1: With Heading

Treas. Reg. § 1.165-1 Losses. (a) Allowance of deduction. Section 165(a) provides that, in

computing taxable income under section 63, any loss actually sustained during the taxable year and not made good by insurance or some other form of compensation shall be allowed as a deduction . . . .

(b) Nature of loss allowable. To be allowable as a deduction under section 165(a), a loss must be evidenced by closed and completed transactions, fixed by identifiable events, and, except as otherwise provided . . . , relating to disaster losses, actually sustained during the taxable year. Only a bona fide loss is allowable. Substance and not mere form shall govern in determining a deductible loss.

(c) Amount deductible. (1) The amount of loss allowable as a deduction under section 165(a) . . . must be properly adjusted as prescribed by § 1.1011-1 for such items as expenditures, receipts, or losses . . . in order to determine the amount of loss allowable as a deduction.

. . . . (4) In determining the amount of loss actually sustained for

purposes of section 165(a), proper adjustment shall be made for any salvage value and for any insurance or other compensation received.

Example 2: Main Heading Omitted Treas. Reg. § 1.67-1T(c) Allocation of expenses. If a taxpayer incurs expenses that relate to both a trade or business activity (within the meaning of section 162) and a production of income or tax preparation activity (within the meaning of section 212), the taxpayer shall allocate such expenses between the activities on a reasonable basis.

Link to Section 220.20 Quotations and Indication of Omission.

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APPENDIX D: Order of Authorities Within Each Signal Examples of Logical Order

Authority Logical Order

(a) Constitutions and other foundational documents

(1) federal (2) state (alphabetically by state) (3) foreign (alphabetically by jurisdiction) (4) foundational documents of the United Nations, the League of

Nations, and the European Union, in that order (b) Statutes Federal:

(1) statutes in U.S.C. (2) statutes currently in force but not in U.S.C. (by reverse

chronological order of enactment) (3) rules of evidence and procedure (4) repealed statutes (by reverse chronological order of enactment)

State (alphabetically by state): (5) statutes in the current codification (6) statutes currently in force but not in the current codification (7) rules of evidence and procedure (8) repealed statutes

Foreign (alphabetically by jurisdiction): (9) codes or statutes in the current codification (by order in the

codification) (10) statutes currently in force but not in codes or the current

codification (by reverse chronological order of enactment) (11) repealed statutes (by reverse chronological order of enactment)

(c) Treaties and other international agreements

Reverse chronological order

(d) Cases Federal: (1) Supreme Court (2) courts of appeals (3) United States Tax Court (previously the Board of Tax Appeals

and Tax Court of the United States) (4) Court of Claims, Court of Customs and Patent Appeals, and

bankruptcy appellate panels (5) district courts (6) district bankruptcy courts (7) Court of Federal Claims (previously the trial division for the

Court of Claims), Court of Appeals for the Armed Forces (previously the Court of Military Appeals)

(8) administrative agencies State:

(9) courts (alphabetically by state and then rank within each state) (10) agencies (alphabetically by state and then alphabetically by

agency within each state) Foreign:

(11) courts (alphabetically by jurisdiction and then rank within each jurisdiction)

(12) agencies (alphabetically by jurisdiction and then alphabetically by agency within each jurisdiction)

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International: (13) International Court of Justice, Permanent Court of

International Justice (14) Other international tribunals and arbitral panels (alphabetically

by name) (e) Legislative materials (1) bills and resolutions

(2) committee hearings (3) reports, documents, and committee prints (4) floor debates

(f) Administrative and executive materials

Federal: (1) Executive Orders (2) current Treasury Regulations, proposed Treasury Regulations (3) all other regulations currently in force (by progressive order of

C.F.R. title) (4) proposed rules not yet in force (by progressive order of future

C.F.R. title, if any, otherwise by reverse chronological order of proposal)

(5) all materials repealed (by reverse chronological order of promulgation)

State: (6) alphabetically by state, currently in force, then repealed

Foreign (7) alphabetically by jurisdiction, currently in force, then repealed

(g) Resolutions, decisions, and regulations of intergovernmental organizations

(1) United Nations and League of Nations, in reverse chronological order by issuing body (General Assembly, then Security Council)

(2) other organizations (alphabetically by name of organization)

(h) Records, briefs, and petitions

Briefs within the same case and court: plaintiff/petitioner, defendant/respondent, and then amicus curiae in alphabetical order by first word of the amicus party’s name

(i) Secondary materials (1) uniform codes, model codes, and restatements (2) books, pamphlets, and shorter works in a collection of a single

author’s works (alphabetically by last name of author, if none, by first word of title)

(3) works in journals (not magazines or newspapers), including forthcoming works and shorter works in a collection of various authors’ works (alphabetically by last name of author)

(4) book reviews (5) student-written law reviews including book reviews

(alphabetically by last name of author, if none, by first word of title, if none, by periodical as abbreviated in citation)

(6) annotations (in reverse chronological order) (7) magazine and newspaper articles (alphabetically by last name of

author, if none, by first word of title) (8) working papers ((alphabetically by last name of author, if none,

by first word of title) (9) unpublished materials not forthcoming (alphabetically by last

name of author, if none, by first word of title) (10) electronic sources, including Internet sources (alphabetically by

last name of author, if none, by first word of title) (j) Cross-references to the author’s own text or footnotes

Link to Section 230.30 Order of Authorities Within Each Signal.

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APPENDIX E: Section and Regulation Citation and Sentence Examples Note: Use of the standard sentence or footnote is presumed for examples with citations not preceded by “I.R.C.” or “26 U.S.C.”

Example 1: As a Citation Sentence

Consecutive Subsections and Paragraphs

§ 162(a)(1) and (2).

I.R.C. § 162(a)(1) and (2).

26 U.S.C. § 162(a)(1) and (2).

Temp. Treas. Reg. § 1.67-1T(a) and (b).

Consecutive Sections

§§ 702, 703, and 704.

I.R.C. §§ 702, 703, and 704.

Treas. Reg. §§ 1.274-1 and -2.

Nonconsecutive Sections or Subsections

I.R.C. §§ 702, 703, 706.

Treas. Reg. §§ 1.162-1, 1.274-1 and -2.

TEFRA required the IRS to send notice to each partner owning at least a 1% share of the partnership; it left the burden of providing notice to partners owning less than a 1% share (i.e., small-share partners) on the TMP. See 26 U.S.C. § 6223(a), (b), (g).

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Example 2: As a Citation Clause A citation clause, which supports only part of a sentence, is set off by commas. See Bluebook Rule B1.1.

The U.S. Court of Appeals for the Fifth Circuit, the court to which an appeal of this case would presumably lie absent a stipulation to the contrary, see § 7482(b)(2), has already considered this issue. Therefore, the doctrine of Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff’d, 445 F.2d 985 (10th Cir. 1971), does not give us reason to depart from precedent adopted by the Fifth Circuit. If a petition is filed, all partners with interests in the outcome are treated as parties, see § 6226(c), (d)(1)(B), and the court in which the petition is filed has jurisdiction to readjust all “partnership items” to which the FPAA relates, see § 6226(f).

Example 3: Reference Within a Sentence When a specific regulation, temporary regulation, or proposed regulation is referenced in a sentence in the text or a footnote, it is capitalized (e.g., “Regulation,” “Temporary Regulation,” or “Proposed Regulation”). References to regulations in general are not capitalized.

Consecutive Sections

Sections 702, 703, and 704 were . . . . Temporary Treasury Regulation §§ 1.67-1T(a) and 1.67-2T(b) provide that . . . .

Nonconsecutive Sections and Paragraphs

Sections 702, 703, and 706 were . . . . Treasury Regulation §§ 1.162-1 and 1.274-1 provide . . . . Under section 6223(a), (b), and (g), TEFRA requires the IRS to send notice to each partner owning at least a 1% share of the partnership; it left the burden of providing notice to partners owning less than a 1% share (i.e., small-share partners) on the TMP.

Link to Section 230.50 Code and Regulation Section References.

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APPENDIX F: Punctuation

Example 1: Preferred Use of Apostrophes and Possessives

1.a. Possessive Case of a Singular or Plural Proper Noun

Form the possessive singular of proper nouns by adding apostrophe s. Follow this rule whatever the final consonant. Thus, the possessive of a proper noun that ends in s includes an apostrophe s. See Strunk & White Rule 1; see also Chicago Manual of Style § 7.16; see also Oxford Style Manual § 5.2.1.

Name Smit Singular Possessive Smit’s Plural Name Smits Plural Possessive Smits’

but:

Name Smits Singular Possessive Smits’s Plural Name Smitses Plural Possessive Smitses’

but: There are limited exceptions for universally recognized names. See Chicago Manual § 7.16; see also Oxford Manual § 5.2.1.

Name Jesus Singular Possessive Jesus’

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1.b. Possessive Case of a Singular or Plural Noun (Not a Proper Noun)

“The possessive case of a singular or plural noun not ending in s is formed by adding an apostrophe and s. The possessive case of a singular or plural noun ending in s or with an s sound is formed by adding an apostrophe only. Some irregular plurals require both an apostrophe and an s.” GPO Style Manual Rule 8.3.

boss’, bosses’ hostess’, hostesses’ child’s, children’s lady’s, ladies’ citizen’s, citizens’ man’s, men’s Co.’s, Cos.’ medium’s, media’s criterion’s, criteria’s people’s, peoples’ erratum’s, errata’s

1.c. No Apostrophe After Names of Countries and Organized Bodies Ending in S

“Generally, the apostrophe should not be used after names of countries and other organized bodies ending in s, or after words more descriptive than possessive (not indicating personal possession), except when plural does not end in s.” GPO Style Manual Rule 8.7.

United States control House of Representatives session United Nations meeting editors handbook Southern States industries syrup producers manual Massachusetts laws technicians guide Bureau of Ships report shareholders meeting but: Congress’ attitude

1.d. Singular Possessive Case

“The singular possessive case is used in such general terms as the following:” GPO Style Manual Rule 8.10.

arm’s length fuller’s earth attorney’s fees miner’s inch author’s alterations printer’s ink confectioner’s sugar traveler’s checks

Link to Section 340.20 Apostrophes and Possessives.

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Example 2: Colon

2.a. Colon in a Listing

Section 167(a) of the 1954 Code allows a deduction for depreciation: (1) of property used in a trade or business or (2) of property held for the production of income.

[A colon is used in a listing if the words before the colon are a complete sentence.]

2.b. Colon Not in a Listing

Section 167(a) of the 1954 Code allows (1) a deduction for depreciation of property used in a trade or business or (2) a deduction for depreciation of property held for the production of income.

[A colon is not used if the words before the colon do not constitute a sentence.]

2.c. Colon in an Amplification

It is clear from the facts that the first part of subparagraph D has been met: There was a transfer by a corporation to its shareholders.

[Where the amplification is a sentence.]

2.d. Colon in a Quotation

In that case the Court pointed out: “As a general rule a decision of this Court, in the absence of an appeal, becomes final 90 days after it is entered.”

[Where “that” precedes a quotation, the colon is not used.]

Link to Section 340.30 Colon.

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Example 3: Comma 3.a. Comma to Separate Two Words or Figures That Might Otherwise Be Misunderstood

GPO Style Manual Rule 8.38 provides examples.

Instead of hundreds, thousands came. Instead of 20, 50 came. December 7, 1941. In 2003, 400 employees were dismissed. In their Petition, petitioners denied receiving interest income.

3.b. Comma After Each of a Series of Coordinate Qualifying Words

GPO Style Manual Rule 8.41 provides the following examples:

short, swift streams

but: short tributary streams

3.c. Comma to Set Off Parenthetic Words, Phrases, or Clauses

Petitioners filed a joint Form 1040, U.S. Individual Income Tax Return, for 2006.

3.d. Comma After Introductory Clause

In October 2010 when the IRS began the examination of petitioner’s 2008 tax return, petitioner provided the examiner with documentation to substantiate the claimed deductions. Even though the examiner acknowledged receipt of petitioner’s documentation, the record reflects that the examiner did not review it.

3.e. Comma Use or Omission with Additions of Titles to Names

GPO Style Manual Rule 8.43 provides the following examples:

Henry Smith, Jr., chairman Peter Johns, F.R.S., London Google, Inc., technology Brown, A.H., Jr. (not Brown, Jr., A.H.) Milan, Italy, vacation University of California, Santa Cruz, mascot

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but: John Smith 2d (or II); Smith, John, II Mr. Smith, Junior, also spoke (where only last name is used)

3.f. Comma Use or Omission with U.S. States, Cities, and Territories

See GPO Style Manual Rule 8.43 and 8.55.

Washington, DC, schools

but:

Washington, DC 20217-0001, for the U.S. Tax Court [omit before ZIP (Zone Improvement Plan) Code postal-delivery number] Alexandria, VA’s waterfront [omit final comma in possessive] Note: The above examples use the United States Postal Service state abbreviations. For state abbreviations within citations, use Bluebook Rule T10.1.

3.g. Comma Use or Omission After the Year in Complete Dates

After the year in complete dates (month, day, year) within a sentence. GPO Style Manual Rule 8.53 provides the following examples:

The dates of September 11, 1993, to June 12, 1994, were erroneous.

This was reflected in the June 13, 2007, report. alternative construction:

This was reflected in the report dated June 13, 2007. Note: The commas around the year are bracketing commas (i.e., the commas are a pair). The purpose is to help make the numerals easier to read.

“If a full month-day-year date is used, then a comma is considered necessary both before and after the year. . . . But this construction is awkward . . . the construction is best avoided.” See Chicago Manual, § 5.82.

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3.h. Commas to Set Off Words or Phrases in Apposition or Contrast

Louise Page, counsel for petitioner, entered an appearance. [“counsel for petitioner” is in apposition (i.e., refers to the same person) with “Louise Page”]

The relief provision, section 6015, was last amended in 2000. [The relief provision and section 6015 are the same thing; this is not a citation clause.]

Petitioner, Saul Barnes, resided in Texas. [“Saul Barnes” means “Petitioner” and vice versa; there is no other petitioner in the case.]

but: Petitioner Eileen Newman did not file a return. [There is at least one other petitioner in the case.]

3.i. Commas After Each Member Within a Series of Three or More Words, Phrases, Letters, or Figures Used with and, or, or nor

A court that is orderly, high-minded, and decorous may be an immense influence for good. [A series of three adjectives.]

Petitioner sealed the envelope, put stamps on it, and placed it in the outgoing mail tray. [A series of three verb phrases. Petitioner is the subject of all three.]

but:

Petitioner knew of the omitted income, benefited from it, and respondent did not abuse his discretion in denying relief. [Does not contain three parallel elements.]

better:

Petitioner knew of the omitted income and benefited from it, and respondent did not abuse his discretion in denying relief.

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compare:

Petitioners, John Evans and Alice Martin, organized a partnership. Petitioners, John Evans, and Alice Martin organized a partnership. [The first sentence does not contain a series of three parallel elements. The phrase “John Evans and Alice Martin” is in apposition with “Petitioners” (i.e., it means the same thing). There are two people, John Evans and Alice Martin, and both are petitioners.] [The second sentence includes a series: Petitioners, John Evans, and Alice Martin. There are at least four people: Petitioners (at least two), John Evans, and Alice Martin.]

Link to Section 340.40 Comma.

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Example 4: Semicolons 4.a. Semicolons to Separate Clauses Containing Commas

Yes, sir; he did see it.

No, sir; I do not recall.

Donald A. Peters, Jr., president of the First National Bank, was also a director of New York Central; Harvey D. Jones was a director of Oregon Steel Co. and New York Central; Thomas W. Harrison, chairman of the board of McBride & Co., was also on the board of Oregon Steel Co.

Petitioners submitted Form 656, Offer in Compromise, to the Appeals officer. At the hearing petitioners insisted they owed nothing for 2015, 2016, or 2017; told the Appeals officer he was rude, ill-informed, and uncooperative; and failed to submit supporting documentation for their offer-in-compromise.

[Semicolons more clearly separate phrases already containing commas.]

4.b. Semicolons to Separate Statements That Are Too Closely Related in Meaning to be Written as Separate Sentences, and Also Statements of Contrast

Yes; that is right.

No; we received one-third.

It is true in peace; it is true in war.

War is destructive; peace, constructive.

4.c. Semicolons to Set Off Explanatory Abbreviations or Words That Summarize or Explain Preceding Matter

The industry is related to groups that produce finished goods; i.e., electrical machinery and transportation equipment.

There were three metal producers involved; namely, Jones & Laughlin, Armco, and Kennecott.

Link to Section 340.60 Semicolon.

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APPENDIX G: Preferred and Commonly Used Abbreviations The Court generally follows the latest edition of the Bluebook regarding abbreviations. See Bluebook Rule B6, Rule 6.1, and corresponding tables. A judge may prefer to define a term before using the abbreviation within a sentence (whether in the body of the opinion, footnote, or headnote) to promote readability and provide clarity.

Preferred Abbreviation

Common Word or Name Abbreviation

certified public accountant CPA fiscal year ending FYE taxable year ending TYE Federal Appendix F. App’x Number(s) No./Nos.

Link to Section 350 Abbreviations.

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APPENDIX H: Preferred Spellings and Use of Certain Words

Preferred Spellings and Use

Word Circumstance

adviser

(e.g., generally, when someone gives advice)

advisor (e.g., what someone is; a job title such as attorney- advisor)

benefited/benefiting calculable canceled, canceling, cancellation collectable (e.g., rent payments) collectibility (e.g., doubt as to collectibility) collectible (e.g., antiques) equaled/equaling excludable includible moneys nonrequesting spouse protester subpoenaed substitutes for returns plural of substitute for return supersede totaled/totaling/totally usable willful/willfully

Link to Section 360 Spelling and Word Choice.

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APPENDIX I: Preferred Capitalization The Court ordinarily follows the latest edition of the Bluebook regarding capitalizations. See Bluebook Rule B8, Rule 8, and corresponding tables.

Example 1: Well-Known Short Form of a Specific Proper Name Word, Name, or Term Circumstance the Capitol meaning the National Capitol the District meaning the District of Columbia

Example 2: Federal Government Units and Officers Word, Name, or Term Circumstance the Court for the Supreme Court of the United States or

the United States Tax Court the Chief Judge for the Chief Judge of the United States Tax

Court the Clerk for the Clerk of the United States Tax Court Commissioner head of the Internal Revenue Service Office of Appeals or Appeals Office when identifying specific government office Agent Jones or Appeals Officer Smith Internal Revenue agent or Appeals officer the Agency when identifying specific government office but: agency when referred to as an institution in general Congress when identifying specific government body Congressional Record when proper name but: congressional when referred to in general the Government when identifying specific government body but: government when referred to as an institution in general

Example 3: References to Parts of Publications

Word, Name, or Term Circumstance Exhibit 3-J referring to United States Tax Court exhibits Schedule C referring to Internal Revenue Service tax form Rule e.g., referring to Tax Court Rules of Practice

and Procedure, Federal Rules of Evidence subchapter S when referring to a subchapter in the Code

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Example 4: Court Terminology References to Court

“In addition to capitalizing ‘court’ when naming any court in full or when referring to the U.S. Supreme Court, also capitalize ‘court’ in documents when referring to the court that will receive your documents.” Bluebook Rule B8. The Court of Appeals for the District of Columbia Circuit

The court of appeals affirmed the holding of this Court. The D.C. Circuit affirmed the holding of this Court.

References to Court Documents “Capitalize the title of a court document only when: (1) the document has been filed in the matter that is the subject of your document; and (2) the reference is to the document’s actual title or a shortened form thereof. Do not capitalize references to the generic name of a court document.” Bluebook Rule B8. Lowercase Capitalize The petition filing date . . . . . . when they timely filed their Petition. Tax Court memorandum opinions always precede . . .

In this Memorandum Opinion, the Court must decide . . . .

A docket number is provided . . . A decision will be entered under Rule 155 in Docket No. 1234-19, . . . .

When a motion is filed . . . Respondent filed a Motion for Summary Judgment. Link to Section 370 Capitalization.

United States Tax Court

400 Second Street, N.W. Washington, D.C. 20217

Telephone: 202-521-0700