Doing Tax Research Online for Free (Currently Unavailable)

Author: Eva Rosenberg

This webcast will introduce you to a variety of tax research resources you can access online, for free. You will learn about the foundation of tax law and tax administration and how they all fit together. You will learn how to get definitive information to back up your position on tax returns you file, and how to avoid practitioner penalties, while giving your client the best possible tax benefits.

Publication Date: October 2015

Designed For
Tax practitioners at all levels regardless of tax practice, who would like an overview of the areas of tax research available to them online. Additionally, CPAs and Enrolled Agents wishing to do representation before the Internal Revenue Service will learn where to find the rules that govern Internal Revenue Service personnel in the performance of their duties.

Topics Covered

• Internal Revenue Code
• Treasury Regulations: Proposed Regulations/How You Can Affect Tax Policy
• Tax Court
• Internal Revenue Manual
• FOIA
• Paying for Tax Research and Materials
• Other resources

Learning Objectives

• Identify and overcome the fear of doing your own tax research — and learn how to use the information once you find it
• Recognize what was meant when a standard of "realistic possibility" was met based on the standard 2008 Sec 10.34 addendum to the Treasury Department Circular No. 230
• Identify what qualifies as authority for the purposes of determining whether there is a substantial authority for the tax treatment of an item
• Evaluate which part of the research process should apply the sources of authority to figure out whether the rules relate to the facts
• Differentiate the reference of citation 26 USC, §1401(b)(2)(A)(iii)
• Identify the Commisioner's official interpretations of the interpretations of law
• Recognize what resource provides the overall rules and guidance to auditors, revenue agents, collection staff, revenue officers, and appeals
• Evaluate the primary concern when doing research
• Identify the new standard that is not defined in Circular 230 but is a standard that must be met through research
• Recognize the primary authority for the purposes of determining whether there is substantial authority for the tax treatment of an item
• Define the first subtitle of the Internal Revenue Code
• Identify which source of the online tax code is most current
• Recognize the Treasury Regulations that indicates the subject matter of regulation
• Evaluate which types of regulations are issued to petition written comments from the public and may result in public hearings being held if written requests are made
• Describe the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings
• Identify which written communication is required provided by the National Office of the IRS upon request of a district director or chief appeals officer in accordance with annual review procedures
• Recognize which source could help understand the difference between IRS Rulings and other documents

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None