Knowledge Base

Every authority Pernee is allowed to cite, listed in the open

Pernee keeps a live catalog of published tax authority — the IRS, the courts, the regulations and the Code itself — with each document's citation, revision and official link. You can read the whole list, see when each source was last swept, and check any answer against the original.

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What's in it

The whole list, not a logo wall

This is the same registry the product shows you on day one. Nothing is added to an answer that isn't on it.

Authorities

Primary sources — the agency, the courts, the regulations and the law itself.

IRSForms, instructions, publications and guidance
U.S. Tax CourtOpinions and orders
Federal courtsSupreme Court and the federal judiciary
Treasury & regulationsRegulation sections and Federal Register documents
Internal Revenue CodeThe statute, as enacted
Social Security AdministrationWage base, benefit and coverage rules
FinCENBSA, FBAR and beneficial-ownership reporting
Department of LaborPlan and benefit administration
AICPAProfessional standards and practice guidance

Commentary

Analysis, not authority. Cited as what a named outlet said, never as the rule.

Bloomberg TaxPractitioner analysis
Tax NotesReporting and commentary
Tax FoundationPolicy research

What you can ask

Four questions that cost a preparer an afternoon

Not keyword search across fourteen agency sites. These are the questions that currently mean opening the source yourself and reading until you find the paragraph.

What does it say
“What are the 2025 Form 1065 instructions on partner capital reporting?”
Goes to the current instructions, quotes the passage, and links the official IRS copy so you read it yourself.
Which version
“Is this the revision that was in force for the year I'm filing?”
Every catalog entry carries the authority's own revision label, verbatim, so the wrong-year form is visible before it is relied on.
Who decided
“Has the Tax Court ruled on this fact pattern?”
Searches the court catalogs alongside the agency's guidance, and separates what a court held from what the IRS says it means.
What's the position
“What's the commentary consensus on this credit?”
Answers from the commentary tier, named and attributed — offered as analysis, never as authority.

How it holds up

Three rules the answers follow

The catalog, and the text it has read

For every document Pernee holds the citation, the revision and the official link. For the documents it has actually read it holds the text too — the pre-warmed set, plus whatever your team has asked about. The Knowledge page says which is which, source by source, rather than implying it has read everything.

Commentary is never quoted as the rule

Analysis sits in its own tier with its own heading. When Pernee cites Bloomberg Tax or Tax Notes it says so by name and attributes the view to the outlet. A commentator's reading of a section is not the section.

You can see how fresh it is

Every source shows when it was last swept and whether it is up to date, updating, or running late. A few are cited from live search of the authority's own domains with no catalog held — the page says that on the row instead of hiding it in a footnote.

Who it's for

The preparer looks it up. The partner signs it.

The research time lands on whoever has the return open. The exposure lands on whoever puts their name to the position.

Preparers
Stop keeping fourteen agency tabs open. The question goes in once and comes back with the passage, the revision and the official link.
Reviewers
Check the citation rather than re-run the research. Every answer carries the document it rests on, so review is verification instead of repetition.
Partners
A position the firm signs can be traced to published authority months later, because the catalog keeps withdrawn documents addressable instead of deleting them.