What is Mertens Law of Federal Income Taxation?
Gain insight into the foundational tax treatise, Mertens, and understand its framework for navigating the complexities of federal income tax law.
Mertens Law of Federal Income Taxation is a multi-volume treatise that provides an exhaustive analysis of federal tax law. It is widely regarded by tax professionals, attorneys, accountants, the Internal Revenue Service (IRS), and the judiciary as a definitive resource. The treatise is recognized for its exploration of the Internal Revenue Code, explaining the literal text of the law, the legislative intent behind it, and the IRS’s interpretive stances.
Its standing is supported by its distinction as the most frequently cited tax law treatise by federal courts. While it is a secondary source and not law itself, its influence comes from its comprehensive and persuasive analysis. Its interpretations are often considered by courts when deciding complex tax cases, and its credibility is built upon decades of meticulous scholarship.
The Authority and Scope of Mertens
Mertens Law of Federal Income Taxation holds a unique position in legal research. While it is a secondary source, meaning it is an interpretation of the law, its persuasive authority is substantial. Federal courts, from the U.S. Tax Court to the U.S. Supreme Court, frequently cite Mertens in their opinions to support their reasoning on complex tax matters. This judicial reliance underscores its status as a premier scholarly work.
The treatise’s authority stems from its rigorous approach. It synthesizes a vast universe of primary sources, including the Internal Revenue Code, Treasury Regulations, legislative histories, judicial decisions, and administrative rulings from the IRS. By weaving these elements into a coherent narrative, Mertens provides context and clarity to the intricate web of tax rules.
The scope of Mertens is encyclopedic, covering virtually every aspect of federal income taxation. Its coverage extends to the substantive laws governing individuals, corporations, and partnerships, with detailed discussions on gross income, deductions, and credits. Beyond substantive law, Mertens provides extensive coverage of procedural matters, from an initial IRS examination and the administrative appeals process to litigation in federal courts. It also addresses international taxation, including rules for foreign tax credits.
Navigating the Structure of the Treatise
The immense volume of information in Mertens is organized into a logical and accessible structure. The core of the publication is the “Treatise” volumes, which contain the detailed analytical text that explains the law, its history, and its application. The material is organized topically, allowing a researcher to find discussions on broad concepts like “business expenses” without knowing the specific Internal Revenue Code section. The treatise employs a chapter and section numbering system that allows for consistent and accurate citation.
Complementing the main analytical volumes are several companion sets that house primary source materials. The “Code” volumes contain the full, annotated text of the Internal Revenue Code. Similarly, dedicated volumes reproduce Treasury Regulations, which are the official interpretations of the Code. Having these primary sources integrated into the same publication family allows for a seamless research experience.
The “Rulings” volumes are another component, compiling thousands of Revenue Rulings and Revenue Procedures issued by the IRS. These administrative rulings provide guidance on how the IRS applies the law to specific factual scenarios. The treatise’s indexing system links these rulings directly to the relevant Code sections and analytical chapters, enabling a researcher to find official IRS pronouncements on a topic.
Key Components for Tax Research
Within the organized structure of Mertens, several key components serve as the primary tools for a tax researcher. The most prominent of these is the main analytical text found in the treatise volumes. This text provides a narrative explanation and synthesis of tax law, moving beyond simple recitations of rules. It explains the purpose behind a law, discusses how different courts have interpreted it, and highlights areas where the law may be ambiguous.
The footnotes are an especially powerful component for in-depth research. While the main text provides the narrative, the footnotes provide the proof, packed with citations to the primary sources of tax law. A single paragraph of analysis might be supported by footnotes citing multiple court cases, specific Treasury Regulations, sections of the Internal Revenue Code, and relevant IRS Revenue Rulings. These footnotes are the direct pathway to the controlling legal authorities.
The treatise is not a static document; it is constantly updated to reflect the ever-changing landscape of tax law. In the print version, this takes the form of “pocket parts,” which are pamphlets inserted into a pocket at the back of each volume containing recent updates. In the digital versions of Mertens, these updates are often integrated directly into the main text or provided through a “Current Developments” section. This commitment to currency is fundamental to its value.
Accessing and Utilizing Mertens
Mertens Law of Federal Income Taxation is available to researchers through two primary formats: the traditional multi-volume print set and digital versions on online legal research platforms. The print version can be found in law libraries and the offices of tax professionals. Research in the print set typically begins with the comprehensive general index, which contains tens of thousands of entries to help pinpoint the exact volume and section number relevant to a query.
The more common method of access today is through online legal research services, such as Westlaw. The digital format offers powerful search functionality, allowing users to perform keyword searches across the entire treatise, including the main text and the extensive footnotes. This dramatically accelerates the initial stage of research. The online version also provides hyperlinks that directly link citations in the footnotes to the full text of the cited cases, regulations, or rulings.
A typical research workflow using Mertens begins with identifying the relevant section of the treatise. Using the digital version, a researcher might start with a keyword search like “home office deduction” or a specific statute like “IRC 280A.” This initial search will yield a list of sections where these terms are discussed. The next step is to read the analytical text in the most relevant sections to gain a broad understanding of the rules, requirements, and legal precedents.
After reviewing the main text, the focus shifts to the footnotes. This is where the detailed work of legal analysis occurs. The researcher will follow the citations in the footnotes to read the primary source documents—the court cases that established a particular legal test or the Treasury Regulation that provides specific examples. By moving from the treatise’s expert summary to the underlying primary law, a researcher can build a well-supported legal argument.