SGTR
SURGENT McCOY'S GUIDE TO TAX RESEARCH:
DOING IT SMARTER, BETTER, AND FASTER
Finding the right answer to a tax question is never easy.
There is always the concern that there is something missing or something
more you needed to know. This course will help the CPA do tax research
in a more efficient manner by providing a practical understanding of what
creates tax law, where to find it, and how to use available resources.
Major topics include:
- Why authority
is important to practice; understanding both contrary authority and
conflicting authority; whose authority is strong and whose can be de-emphasized;
avoiding or lessening the chance or amount of penalties.
- The Internal
Revenue Code: navigating your way through the law; where and how to
find relevant Code sections to particular problems; the role of legislative
history, including Committee Reports, the JCT, and the Blue Book.
- Internal
Revenue Service pronouncements: regulations, revenue rulings, revenue
procedures, Internal Revenue bulletins, private letter rulings, technical
advice memoranda, IRS publications, etc.; their structures and how to
read them; how much they really mean; what you can rely on, and what
you cannot.
- Cases: how
to find a case on point and how to read a case; the differences between
the courts; how the Citator can save you time; what a case may tell
you about how a court approaches the tax issues.
- What the
office needs: a chapter devoted to the various tax services, what they
offer, and what they do not.
- Tax literature:
finding out what other practitioners are doing in similar situations.
- Research
technique: how to do key-word searches; pulling it all together.
- A full research
problem is also included in the materials, showing step-by-step research
actions.
Designed
for: All CPAs who want to find tax research
materials and develop the skills and techniques to use them effectively
and efficiently.
Level
of knowledge: Intermediate
Field of study:
Taxes
|
