As an example, consider that no matter what interpretation of any tax law you get from an IRS employee, it will not hold up in court - if an IRS agent tells you to do A, then the IRS decides later to disallow A and that you should have done B, they will hit you up with taxes and penalties and you have no recourse.
UNLESS, you pay money for an IRS administrative ruling; then, you can use that response in tax court. The key is that the cost for such rulings are $50K. Each.
As an example, consider that no matter what interpretation of any tax law you get from an IRS employee, it will not hold up in court - if an IRS agent tells you to do A, then the IRS decides later to disallow A and that you should have done B, they will hit you up with taxes and penalties and you have no recourse.
UNLESS, you pay money for an IRS administrative ruling; then, you can use that response in tax court. The key is that the cost for such rulings are $50K. Each.
See: http://www.irs.gov/newsroom/article/0,,id=151979,00.html