CPE: 8 hours
Prerequisites: General knowledge in performing tax research.
Advanced prep: None
Who should attend: CPAs, enrolled agents, attorneys and other professionals who need to research tax issues.
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 the 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.
- Determine and practice online and electronic federal and state tax research services.
- 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
- Research methodologies
- Online and electronic tax research services
- Evaluating and communicating tax research results