2023-2024 Catalog

TAX-861 Tax Research

Title 26 of the United States Code, otherwise known as the Internal Revenue Code, is among the most complicated area of the law to research. Statutes, regulations, and agency issuances interact to create a complicated set of legal precedents. This course covers tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases, and rulings. This course will also emphasize effective oral and written communication of research findings and recommendations, and proper administration, ethics, and responsibilities of tax practice.