Tax Research Skills

Description

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 as a memo to the file or a client letter. Electronic tax research services and internet resources will be demonstrated to help you effectively perform your tax research.

Highlights

• Understanding primary and secondary sources of authority
• Understanding research methodologies
• Using electronic tax research services and the Internet to perform tax research
• Evaluating tax research results
• Communicating tax research results

Objectives

• Understand the differences between each of the primary source authorities and their hierarchical weight.
• Develop and enhance your ability to analyze facts, identify tax issues, and locate and evaluate primary source authority when using an electronic tax research service.
• Increase proficiency in using an electronic tax research service to perform federal and state tax research.
• Practice search techniques to access relevant primary authority from electronic tax research services.
• Develop reasoning skills in evaluating conflicting administrative (IRS) and judicial sources (court decisions).
• Build synthesizing skills by reconciling or distinguishing similar cases.

Designed For

CPAs, enrolled agents, attorneys and other professionals who need to research tax issues.