Course Description: This is a basic-level course covering the fundamentals of federal tax research. The course addresses the many types of authority governing federal tax issues and their precedential value, as well as the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts. It also covers the general methodology for performing federal tax research, including official and non-official resources available to tax practitioners.
Course Level: Basic
Course Prerequisites: None
Delivery Method: Self-study
After completing this course the student will understand:
• The various types of legislative authorities and their value;
• The various types of administrative authorities and their value;
• The various types of judicial authorities and their value;
• The various types of secondary authorities and their value; what constitutes controlling authority and persuasive authority, and the significance of such classification; and
• The fundamentals for effective tax research.
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