Exam 5: Tax Research

In circumstances requiring an evaluative judgment, the tax researcher can provide can provide a definitive answer to the research question.

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

Editorial explanations found within a tax service are a type of primary authority.

The topical index of a commercial tax service is considered primary authority.

Which of the following statements regarding documentation of research conclusions is false?

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

Which of the following primary authorities is least likely to provide a detailed description of facts to which a researcher can compare his or her client's fact pattern?

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

The results of the tax research process should be documented in either a research memo or in a letter to the client.

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

Which of the following is primary authority on which to base research conclusions?

When analyzing relevant legal authority:

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

The U.S. Supreme Court:

The Citator is a rarely used, unimportant source of information about the status of judicial and administrative tax decisions.

A single tax issue may result in multiple research questions.

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

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

What is the first step in the tax research process?

Which of the following is not a secondary authority?