Final answer:
Revenue rulings and procedures are primary legal authorities issued by the IRS, which interpret tax laws and provide procedural guidance to ensure compliance with tax regulations. They reflect rational-legal authority and help to maintain a consistent application of tax law.
Step-by-step explanation:
Revenue rulings and procedures are indeed examples of primary legal authorities. These are official statements from the Internal Revenue Service (IRS), an administrative agency, that interpret and provide guidance on the tax law. Such documents have authority due to their issuance by an executive branch agency, reflecting the application of rational-legal authority, where power is derived from laws, written rules, and regulations. Revenue rulings are significant as they convey the IRS's official position on specific tax issues and are relied upon by taxpayers and practitioners alike to ensure compliance with the tax code.
Revenue procedures, on the other hand, provide the process that the IRS sets forth for taxpayers to follow. These documents are often critical when addressing procedural matters, such as how to file a claim or how to apply for a tax refund. These procedures ensure that both the taxpayers and the IRS engage with the tax system in a consistent and fair manner.
These IRS documents, much like court cases that establish precedents under the principle of stare decisis, help to form the framework for tax administration and enforce the governance of bureaucratic rulemaking and the supremacy clause when it comes to federal law over conflicting state laws.