How can revenue rulings and tax court cases impact VITA/TCE volunteer guidance?

Revenue rulings and tax court cases significantly impact the guidance provided to VITA and TCE volunteers because they serve as sources of legal precedence and clarify tax issues that may arise during the preparation of tax returns. These rulings and cases explain how the Internal Revenue Service (IRS) interprets tax laws, which can directly inform volunteers about how to handle specific situations or taxpayer inquiries they may encounter.

For example, if a revenue ruling addresses a particular deduction or credit, tax preparers can rely on that information to assist their clients in accurately reporting their income and claiming eligible tax benefits. Similarly, tax court decisions provide insight regarding disputes that taxpayers may have had with the IRS and how those cases were resolved. This helps volunteers understand the nuances of the law and provides them with a deeper knowledge base to support taxpayers effectively.

Thus, the correct answer accurately reflects the vital role that these legal resources play in shaping the assistance volunteers provide and ensuring that it is both accurate and compliant with current tax law.