TaxMCP

Show the citation history of a United States Tax Court opinion: how many later Tax Court opinions cite it, and which in-corpus opinions it cites. The citation graph is derived from CourtListener and indicates in-corpus citation activity. It is not a Shepard's or KeyCite validity check and does not establish whether a case was overruled, affirmed, or distinguished. Requires a Pro+ subscription.

get-citing-cases-tool

Retrieve the full text of a United States Tax Court opinion by reporter citation or case name. Searches by reporter citation (for example, "142 T.C. 348" or "T.C. Memo. 2024-15") or case name. Results include the opinion text, court details, reporter citation, decision date, and a primary-source Citation URL. Large opinions are paginated: the response indicates "page X of Y" and how to read the next part. Pass `page` (a 1-based integer) to retrieve a later portion of the opinion. Case law access requires a Pro+ subscription. Note that Tax Court "memo" opinions carry less precedential weight than regular ("T.C.") opinions, and that an opinion's current validity (whether it was later affirmed, reversed, or overruled) is not yet tracked.

get-case-tool

Retrieve IRS Publication content — plain-language IRS guidance on specific tax topics. Results include publication content and a primary-source Citation URL. Indexed examples include Publication 946 (depreciation and MACRS), 334 (small business), 15 (employer tax), 550 (investment income), 590-A and 590-B (IRAs), 523 (home sales), and 463 (travel and meals). Large publications are returned as a section index. Pass `section` (a label like "Ch2", a chapter number, or a keyword such as "Section 179" or "MACRS") to retrieve a specific part.

get-publication-tool

Retrieve a Revenue Ruling, Revenue Procedure, Notice, or other IRS guidance document. Searches by document identifier and returns the indexed guidance text, document type, effective date when available, and a primary-source Citation URL. Corpus coverage begins with the configured Internal Revenue Bulletin archive start year.

get-ruling-tool

Returns the cross-reference graph for a tax code section, including provisions cited by that section and provisions or in-corpus Tax Court opinions that cite it. Results can be limited to inbound references, outbound references, or both directions.

get-cross-references-tool

Look up the full text of a specific tax code section — federal IRC, Treasury Regulation, or state statute. Accepts section identifiers such as "199A", "§162", "Reg. 1.162-5", or a state code identifier such as "AL-40-18-1". Results include the statutory or regulatory text, source metadata, available cross-references, and a primary-source Citation URL. State statutes require a Pro+ subscription.

lookup-section-tool

Searches the authoritative federal and state tax law knowledge base and returns structured results from primary tax authority with Citation URLs. Coverage includes tax legislation, planning topics, IRS forms and procedures, brackets, deductions, credits, phase-outs, thresholds, Internal Revenue Code sections, Treasury Regulations, IRS guidance, Tax Court opinions, and state tax statutes. Indexed states: Alabama (state_al), Arizona (state_az), Arkansas (state_ar), California (state_ca), Colorado (state_co), Connecticut (state_ct), Delaware (state_de), District of Columbia (state_dc), Florida (state_fl), Georgia (state_ga), Idaho (state_id), Illinois (state_il), Indiana (state_in), Iowa (state_ia), Kentucky (state_ky), Louisiana (state_la), Maine (state_me), Maryland (state_md), Massachusetts (state_ma), Michigan (state_mi), Minnesota (state_mn), Mississippi (state_ms), Missouri (state_mo), New York (state_ny), North Carolina (state_nc), Ohio (state_oh), Oregon (state_or), Rhode Island (state_ri), South Carolina (state_sc), Tennessee (state_tn), Texas (state_tx), Utah (state_ut), Virginia (state_va), Washington (state_wa), Wisconsin (state_wi). Optional `jurisdiction` and `source_type` filters narrow the corpus. State statutes and state jurisdictions require a Pro+ subscription.

search-tax-law-tool