Tax Research Skills Part 1 2024
4.00 Credits
Member Price $159
Non-Member Price $209
Overview
One of tax practitioners’ most fundamental yet frustrating tasks is tax research: getting answers to tax questions. This two-part series will cover the six-step process of tax research, from establishing the facts, identifying issues, locating and evaluating authority, and developing and communicating recommendations and conclusions of the research. With each of these steps, tips and techniques are discussed and demonstrated to improve the process’s efficiency and effectiveness through electronic tax research services (CCH IntelliConnect and RIA Checkpoint) and the Internet.
Highlights
- Primary and secondary sources of authority
- Research methodologies
- Online tax research sources
- Evaluating and communicating tax research results
Prerequisites
General knowledge in performing tax research.
Designed For
CPAs, enrolled agents, attorneys and tax professionals.
Objectives
- To understand the differences between each of the primary source authorities and hierarchical weight of each
- To develop and enhance an accountant's ability to analyze facts, identify tax issues, locate and evaluate primary source authority using an electronic tax research service
- Reasoning skills in evaluating conflicting administrative (IRS) and judicial sources (court decisions)
- Synthesizing skills through reconciling and/or distinguishing similar cases
Preparation
None
Leader(s):
Leader Bios
C. Andrew Lafond, CalCPA Education Foundation
C. Andrew Lafond, CPA, DBA, is an Assistant Professor of Accounting at La Salle University. His experience includes more than 25 years in public accounting with national, regional and local CPA firms, including his own CPA practice, which he started in 1994. In his practice, Mr. Lafond provides accounting and tax services for a diverse group of small businesses and individuals.
Non-Member Price $209
Member Price $159