 Income tax 2023-2024. Tax law and tax authority. Get ready and some coffee because we're going to stop the tax man in his tracks with income tax preparation 2023-2024. Tax law like any law generally has a hierarchy of authority or different levels of guidance that can help us as we try to seek our goals and objectives as tax preparers and taxpayers that being to pay as little taxes as we are legally required to pay. So some of those layers of authority include the statutory sources in essence the law itself administrative sources often provided say by the IRS who's trying to enforce the law and then judicial sources meaning court cases that come about about questions in a particular section of the law.