The tax law is very complex and sometimes unclear and confusing. Both CPAs and IRS representatives can give you wrong answers. Some CPAs don’t do much tax work and are unfamiliar with the intricacies of the system, Some IRS representatives are newly hired and inexperienced and can give you misleading answers. When you get conflicting advices, ask your source, what is the authority behind their position. Most often, they will point you to an IRS Publication. However, keep in mind that, although informative and generally pretty good, the publications are pretty far down the food chain in terms of authority. In fact IRS is NOT bound by them, nor is the Tax Court. The primary source of authority for taking a tax position is the Internal Revenue Code ( the IRC, or the Code ). Then there is the Case Law, the Regulations, and the Revenue Rulings. When in doubt, check your source of authority.