As a matter of law, ethics and professional responsibility, tax practitioners must ensure the research that supports their advice is thorough, accurate, and up-to-date. The process can be uniquely challenging, requiring researchers to navigate a vast and diverse array of sources of tax authority, while weighing the nuanced relationships among them. This interactive session will provide a review of key federal and state materials pertinent to the tax practitioner, along with a series of time-saving best practices that address frequently asked questions about how to locate them efficiently. The course will be customized to attendees’ level of experience and specialties, as applicable, and will engage participants to test their knowledge of lesser-known research pathways and details about various types of tax primary materials.
This program will:
• Increase facility in locating key federal and state tax materials, with reference to the hierarchy of tax authority, sources of official publication, and common tools provided by tax research services
• Equip attendees with techniques to address some common challenges encountered in conducting research in regulatory, legislative, and administrative materials
• Enhance familiarity with secondary resources that can foster greater efficiency and productivity in tax research, including analytical, current awareness, and practical guidance materials available to attendees
• Focus awareness on recent tax developments incorporated in research hypotheticals and introduce methods that can assist practitioners in staying current with topics discussed