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Primary authorities are the basic documents used in a court of law or IRS to give the directions for making a judgement. they are the statements of law that are binding upon the courts, government, and individuals. Such documents are constituted by legal regulatory bodies and other legislative bodies to give directions to the IRS and the court on what justice is according to the law and how it should be applied between different parties in making a decision on where a tax responsibility lies and in what amount. They include the constitution, statutes, treaties and executive orders from the president also.
On the other hand, secondary authority refers to the documents used to explain the underlying verbatims in the primary authority. They offer interpretation of the law to the common person in order to understand the tax laws. They include the legal dictionaries, legal review papers, and restatements of the law made by administrative authorities.
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