Tax Research Classes
Tax research classes are part of our Enrolled Agent, Enrolled Retirement Plan Agent and U.S. Tax Court Representative Courses. These classes explain how and where to find tax rulings and documentation.
Federal tax law research can be very complex because of the numerous primary and secondary sources. ITTI describes the most important of those sources and provides a starting point to the students. By sample problems, case studies, assignments, exercises and discussions they will all develop their own research techniques. ITTI continues to be innovative as the only vocational institution offering tax research training in the Chicagoland area. This training leads our students to develop effective and efficient tax research skills besides offering another career path as paralegals to tax attorneys.
Federal tax authority is comprised of both primary and secondary sources. The government's legislative, administrative and judicial branches produce primary authority in the form of statutes, treaties, regulations, rulings and judicial decisions. As with other areas of research, it is important for the tax researcher to understand the functions of these governmental bodies and the sources of law promulgated in their capacities. Secondary sources of tax authority consist of unofficial publications, such as treatises, tax services, and periodical literature. Secondary tax materials are created to locate, explain, analyze and interpret primary tax resources. By understanding these basics, the task of finding print and electronic resources that publish these materials becomes a systematic and methodical procedure facilitating the tax research process.
1. Tax Loose-Leaf Services
Tax loose-leafs combine the current version of the Internal Revenue Code and the IRS regulations with detailed explanations and analysis of the IRC and regulations and case annotations. They are more up-to-date than other print sources.
2. Federal Tax Legislation
The Internal Revenue Code contains most of the statutes pertaining to income, estate and gift, excise and employment taxes.
3. Legislative History
It consists of documents that make up the legislative history of a tax statute, including bills, committee reports, hearings, and floor debates.
4. Tax Treaties
If a taxpayer has ties to both the United States and another country, or is a resident of a foreign country, you should determine whether any tax treaties apply.
5. Treasury Regulations
The Internal Revenue Service, a division of the Treasury Department, issues tax regulations, officially known as Treasury Regulations.
6. Tax Cases
Three federal trial-level courts have jurisdiction over tax disputes:
The United States Courts of Appeals are generally the highest appellate-level courts to hear tax cases because the United States Supreme Court hears very few tax cases.
7. IRS Documents