Tax research skills are a critical component of a tax practitioner’s professional arsenal. Enhance your ability to identify tax issues; locate and evaluate primary source authority; and communicate research results in writing.
Electronic tax research services and Internet resources will be demonstrated to help you effectively perform your tax research.
Recognize differences between primary source authorities and their hierarchical weight.
Determine and enhance your ability to analyze facts, identify tax issues and locate and evaluate primary source authority when using an electronic tax research service.
Recall reasoning skills necessary in evaluating conflicting administrative (IRS) and judicial sources (court decisions).
Identify how to reconcile or distinguish similar cases.
Primary and secondary sources of authority
Online and electronic tax research services
Evaluating and communicating tax research results
CPAs, enrolled agents, attorneys and tax professionals.
General knowledge in performing tax research.