Wisconsin State Law Library

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Tax Law

A tax researcher's goal is a familiar one: find and apply authorities to your situation. Statutes and regulations underpin tax law. Courts and administrative agencies interpret our tax laws. These sources can be found in a variety of places, both freely available online and in commercial books or databases. Tax practice is interdisciplinary, intersecting with accounting, politics and government, employment, family, and other areas of law.

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Top Sources
Free tax help locator (IRS)
Wisconsin Statutes—Taxation
Wisconsin Administrative Code-Taxation
U.S. Code—Internal Revenue Code
Code of Federal Regulations—Internal Revenue Service
Internal Revenue Service
Wisconsin Department of Revenue

Popular questions

Where’s my refund?

You can check on your federal refund on the IRS website, and your state refund on the WI Dept. of Revenue website.

Is there tax help for low income people and seniors?

The Wisconsin Department of Revenue has information about the VITA and TCE programs.

Free tax help locator (IRS)

Low Income Taxpayer Clinic (LITC)
Free help to low-income taxpayers from any Wisconsin county on some tax matters.


CCH AnswerConnect is available outside the library to all library cardholders. It's easy to use this database to find tax cases and IRS guidance. Enter a keyword search to find all sources on a given topic. Refine your search to cases and agency guidance using the filters on the left.

United States Sources

Federal courts interpret our nation's tax laws. Tax cases are heard in the U.S. Tax Court, U.S. Claims Court, federal district courts, the Court of Appeals, and the U.S. Supreme Court.

Wisconsin Sources

Disputes between a taxpayer and the Wisconsin Department of Revenue (DOR) are appealed to the Wisconsin Tax Appeals Commission (formerly Board of Tax Appeals). Wisconsin tax cases may be appealed to circuit courts, the Wisconsin Court of Appeals, and the Wisconsin Supreme Court.

  • Wisconsin Tax Bulletin (WI Dept. of Revenue)
    The Wisconsin Department of Revenue publishes several helpful sources including this quarterly newsletter published since 1976. The Bulletin includes articles on tax laws, administrative rules, reports on litigation, Tax Releases (agency interpretations of Wisconsin tax laws), and Private Letter Rulings. Similar to federal letter rulings, DOR Private Letter Rulings respond to a specific taxpayer’s inquiry, and may shed light on how the DOR would approach a particular issue.
  • Wisconsin Tax Appeals Commission
    Disputes between a taxpayer and the DOR are appealed to the Wisconsin Tax Appeals Commission (formerly Board of Tax Appeals). These decisions can be found on the Commission website, in tax reporters, and online databases. The Commission also handles small claims requests; these may not be included in all discovery sources but can occasionally be found in the Bulletin or other databases or reporters. An archive of decisions can also be found on the State Bar of Wisconsin website.
  • Wisconsin Topical and Court Case Index (DOR)
    This hybrid super source references by topic Wisconsin statutes, administrative rules, tax releases, private letter rulings, Wisconsin tax publications, sales and use tax reports, Wisconsin tax bulletin articles, attorney general opinions, and court decisions of the Wisconsin tax appeals commission and the Wisconsin courts.
  • Taxation Legal Captions of Opinions, 1997-Present (League of Wisconsin Municipalities)
  • Wisconsin Attorney General Opinions
  • Wisconsin Circuit Courts
    Wisconsin tax cases may appealed to circuit courts. Circuit court decisions are more difficult to find. However, in addition to incidental online or record requests, find these decisions included in databases such as CCH AnswerConnect. Tax cases can also move through the appellate system, and may be discovered in Court of Appeals or Supreme Court cases, which are more readily available online.
  • Wisconsin Court of Appeals
  • Wisconsin Supreme Court


Research links

Agencies & Organizations

General Information


Delinquent Tax

Fraud / Frivolous Arguments

Identity Theft

Property Assessment

Refund Intercept


Library books & articles


Law Review Articles

Journals & Legal Databases

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