Research in Taxation

Catalog description

The overriding purpose of tax research is to find the solutions to tax problems of one's clients or employer. The researcher must find authority, evaluate the usefulness of that authority, and apply the research results to a specific situation. The course provides the student with a working knowledge of the successful tax practitioners’ methodology applied to the solution of both routine and complex tax problems. With minimal supervision, the student can determine and communicate ethically defensible solutions for most tax problems through independent research. Topic areas to be covered include the tax research environment, primary sources of federal tax law, using secondary sources as tax research tools, and implementing the research tools.