On-Demand

2 CPE

Surgent's Tax Research

On-Demand
2 CPE

undefined

This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

 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.

Learning 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

Major Topics

  • 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

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Tax

Prerequisites

Basic knowledge of tax law

Advanced Preparation

None

Intended Audience

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

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 89 89
    Join

  • COCPA Non-Member

    $ 116 116
    Your Price

Please login to register.