1. Describe the components of the common body of tax law (CBOTL). Include in your response answers to the following problems:
What role does the U.S. Congress play in creating the tax law? Briefly describe how a tax bill becomes a tax law.
What role does the Internal Revenue Service play in interpreting, and providing guidance on, the tax law? What types of tax law guidance are published by the IRS?
2. describe the Constructive Receipt Doctrine.