Tax Research

Overview

You could pay $0 for this course!

This course qualifies for EA/IRS and CFP credit. If you need EA/IRS credit, please contact Tyler Dion (tdion@masscpas.org) after you have registered and provide him your PTIN number.

Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the differences between primary and secondary sources, and detailing the steps in the tax research process.

This course qualifies for reimbursement through the state’s Workforce Training Express Fund. Firms/companies with fewer than 50 staff can be reimbursed up to 100% of the cost of training and firms/companies with 50-100 employees can be reimbursed up to 50% of the cost of training. You must register for the course and apply for reimbursement through the Workforce Training Express Fund website a minimum of three weeks prior to the start of the course. The course code for this program is C-12965. To learn more, click here or contact Julia Ekelund at jekelund@masscpas.org.

Highlights

Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda

Prerequisites

Basic knowledge of tax law

Designed For

CPAs, Controllers, Accountants, Tax Practitioners, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

Objectives

Describe the different levels of authority in tax law Differentiate between the different types of administrative authority in tax law Identify the different courts that hear cases involving tax law Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings Identify the circumstances when a client may want to consider requesting a private letter ruling Differentiate between primary and secondary pieces of authority Illustrate the steps to the tax research process and the parts of a tax research memorandum