Exam 5: Tax Research

The final step in the tax research process is to document and communicate research conclusions.

Which of the following is not one of the three sources of authority that comprise the federal tax law?

Effective tax research often omits the first two steps of the tax research process.

When the Supreme Court denies certiorari,the decision of the appellate court is final.

A keyword search using an electronic database is part of which step in the research process?

The use of secondary authorities might be appropriate as part of which step in the research process?

Which of the following is not primary authority on which to base research conclusions?

Secondary authorities are typically used only by novice researchers in searching for answers to tax questions.

The U.S.Supreme Court:

Which of the following is not a proper citation to an Internal Revenue Code section?

A research memorandum is typically less detailed than a client letter in terms of discussing supporting legal authorities.

Step five of the tax research process:

Revenue procedures are a type of secondary authority.

Which of the following is a proper citation to a revenue ruling?

The Internal Revenue Code is the primary source of statutory authority for federal income tax law.

Experienced tax professionals generally can answer most tax questions without the need for tax research.

Which of the following is not one of the six steps in the tax research process?

Secondary authorities should always be cited when documenting tax research conclusions.

Which of the following statements regarding the tax research process is true?

A taxpayer who loses a case in the U.S.Tax Court may appeal the case directly to the U.S.Supreme Court.