Courses

Surgent's Tax Research

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Member Price: $99.00 Non-Member Price: $129.00

Date/Time:: Apr 25, 2025, 1:00pm–3:00pm
Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Taxes: 2.00
Fields of Study:: Taxes
Level:: Intermediate

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.

Objective

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

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

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

Prerequisite

Basic knowledge of tax law

Advanced Preparation

None