Question

IRS agents are bound only by which types of authority?

a. The Code.
b. The Code, administrative pronouncements and Supreme Court decisions.
c. Second and Ninth Circuit Court Decisions.
d. The Code and Regulations.

Answer 1

IRS agents are bound by the Internal Revenue Code, administrative pronouncements, and Supreme Court decisions.

Step-by-step explanation:

The types of authority that IRS agents are bound by are:

1. The Code: This refers to the Internal Revenue Code, which is the body of laws that govern taxation in the United States.
2. Administrative pronouncements: These are rules or regulations issued by administrative agencies, such as the IRS, to implement and interpret the tax laws.
3. Supreme Court decisions: IRS agents are bound by decisions made by the Supreme Court, which provide legal interpretations of tax laws.
   

So, the correct answer to the question is option b. The Code, administrative pronouncements, and Supreme Court decisions.