Skip to main content

Federal Tax Research Sources : Citators

This guide lists UW Law Library resources useful in substantive federal tax research.


It is important to update federal tax research using citators, to make sure information is current. For example, when court decisions are adverse to the IRS, announcements of acquiescence or non-acquiescence are issued by the Commissioner. Acquiescence means the IRS will follow the decision while non-acquiescence means that the IRS may continue to challenge similar disputes. Statutes, regulations and agency decisions must also be updated.