In order to beat the IRS at it's own game, you will need to know the rules and procedures they must comply with.  This means you will need to understand the Administrative Procedures Act, the Freedom of Information Act, and the rules of evidence.

Below are some resources you can used to educate yourself on administrative procedure:

• Administrative Procedure Act: The text of the actual law.

• Administrative Procedure Act Background: This file is a short brief which explains the operation of the federal Administrative Procedure Act.

• Treasury Department Orders-Here you will find a list of all the Treasury Department Orders promulgated since 1950.

• IRS Commissioner's Delegation Orders-Here is a list of the various delegations orders issued by the "Comish" of Internal Revenue.

• FOIA Requests: Those interested in getting information from federal agencies often use the Freedom of Information Act, which is explained via this link.

• Cases Regarding Delegated Authority: This file contains a list of cases regarding the need of public officers and employees to have delegated authority.

• The Need for Regulations: Here you will find a short brief regarding the need for regulations for some tax statutes. Not every law, even a tax law, requires a regulation, contrary to popular myth. However for the statute discussed here, a regulation is essential.