December 8, 2010
Westlaw tip: Quick – who’s the C.I.R.? It’s the Commissioner of Internal Revenue, better known as the person who heads the IRS.
Cases involving a governmental agency may list either the title of the agency or the head of that agency. So, for tax cases, look for the C.I.R. or the individual’s name. Even better, use the FTX-CS database. When searching for caselaw regarding agency opinions, your search should include these honorary titles and individual’s names, as well as the proper name of the agency.
(Provided by West Reference Attorneys)