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Tax Research Methodology. Tx 8030. Conducting Tax Research. Establish facts. Identify issues. Locate authority. Evaluate authority. Develop conclusions. This course addresses steps __ through __. The other Tx courses will help you improve at steps __ and __. Communicate results.

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Presentation Transcript
conducting tax research
Conducting Tax Research

Establish facts

Identify issues

Locate authority

Evaluate authority

Develop conclusions

This course addresses steps __ through __. The other Tx courses will help you improve at steps __ and __.

Communicate results

step 1 establish facts
Step 1: Establish Facts
  • From where do facts come?
  • Gather all relevant facts
  • Obtaining additional facts
  • Efficiency issues
  • Be cognizant of non-tax factors
    • Estate planning
    • Financial reporting
    • Individual taxation
step 2 identify issues
Step 2: Identify Issues
  • What is the “problem with tax problems”?
  • Questions of fact and law
  • Need for additional facts (looping to step _)
step 3 locate authority
Step 3: Locate Authority
  • Primary vs. secondary authority
  • When to consult secondary authority
    • Clearer or simpler ___________
    • Saves _____
    • __________ primary authority
    • No ________ authority
    • Avoid _________ issues
step 3 locate authority continued
Step 3: Locate Authority(continued)
  • Academic research:
    • Don’t spend too much time looking ___ authority (loop between steps __ and __)
    • Knowledge of _____ _________ allows tax researchers to locate more relevant authority
step 4 evaluate authority
Step 4: Evaluate Authority
  • Two sub-steps:
    • ___________
    • ___________
  • Reading authority may raise new issues of fact (loop to step __ and step __)
step 4 evaluate authority continued
Step 4: Evaluate Authority(continued)
  • Imagined v. true conflicts
    • Legislative ________ analysis
    • _________ authority vs. ________ authority
    • ________ law vs. ____ interpretation
  • Academic research: “________” frequently between facts and authority
    • Builds ______ ______ of research problem
    • _________ relevance of tax authority
step 5 develop conclusions and recommendations
Step 5: Develop Conclusionsand Recommendations
  • Conclusions, not ________
  • Be explicit
  • __________ recommendations may be necessary
step 6 communicate results
Step 6: Communicate Results
  • Very, very important
  • Consider the audience
  • See GSU’s M.Tx. Writing Web Site
tax practice by cpas permitted
Tax Practice by CPAs: Permitted
  • Tax compliance
  • Tax planning
  • Tax research
  • Practicing before the IRS
  • Practicing before the Tax Court
tax practice by cpas prohibited
Tax Practice by CPAs: Prohibited
  • Legal opinion in ________ matter
  • _______ legal documents
arthur andersen complaint
Arthur Andersen Complaint
  • Texas Supreme Court investigation in 1997
  • Anonymous complaint
    • __________ legal documents
    • __________ business entities
    • Preparing written ____ opinions
    • Practicing before the U.S. ____ Court
  • Complaint __________ in 1998
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