IRSdefined

IRSdefined is a term used in tax administration discourse to describe terms that are defined or clarified by the Internal Revenue Service in its guidance materials, forms, notices, and rulings. The term is not an official policy designation, but a conceptual label used by scholars and practitioners to differentiate definitions issued by the IRS from definitions that appear in statutes or court decisions.

Definition and scope: IRSdefined terms are those for which the IRS provides explicit meanings in instructions, publications, or regulatory guidance to ensure consistent administration and compliance. These definitions can shape how taxpayers complete forms, determine eligibility for credits or deductions, or interpret procedural requirements within the IRS framework. While rooted in administrative guidance, such definitions operate alongside statutory text and judicial interpretations, and they may be revised through updates to publications, revenue rulings, or notices.

Relation to statute and regulation: IRSdefined definitions are not substitutions for statutory terms; they function to interpret, implement, or clarify statute within the agency’s administrative reach. They can affect practical compliance and filing requirements, and taxpayers may rely on them for ongoing administrative processes. However, they remain potentially subject to statutory changes, regulatory updates, or court review, which can alter or supersede prior definitions.

Impact and controversy: Supporters argue that IRSdefined guidance provides clarity, consistency, and efficient administration. Critics caution that reliance on agency-defined terms may introduce interpretive variability or administrative drift, and they emphasize the need for transparent rulemaking and clear limits on how definitions can evolve over time.

See also: Tax law, Internal Revenue Service, Administrative law, Guidance and rulings.