Target Audience: The non-tax specialist who would like to expand their understanding of the basics of tax research Learning Outcomes: 1. Participants will be familiar with core concepts of tax law language and research. 2. Participants will have the ability to perform basic research using appropriate resources specific to tax law.
Why is tax research so different? This program will empower the new or infrequent tax researcher who would like to better understand the fundamentals of tax law. The presentation will give an overview of the many types of primary and secondary sources unique to tax research both in print and online, including the Internal Revenue Code, Treasury Regulations and IRS pronouncements. The four trial courts for federal tax cases and the concept of judicial deference will be explained. The program will also provide a basic research strategy and discuss some common errors made by researchers who are unfamiliar with this area of the law. The presenters are experts in the field from a variety of settings, including law firm, academic and publishing.
