Exam 5: Tax Research

In locating relevant authorities:

Which of the following is not administrative authority?

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?

The first step in the tax research process is to locate relevant tax law authority.

Which of the following is not a typical strategy for using a commercial tax service?

Novice tax researchers tend to exam less material in the course of a tax research project than experienced tax researchers.

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

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

Which of the following is not a proper citation to a Treasury regulation?

Revenue rulings are an example of administrative authority.

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

Treasury regulations are considered statutory authority.

Technical advice memoranda are considered primary authority for any taxpayer in a similar tax situation.

A citator:

Tax research may occur as part of tax compliance or tax planning.

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

Editorial explanations provided by electronic tax services are examples of secondary authority.

A revenue ruling cannot be relied on as authority by any taxpayer other than the taxpayer for whom the ruling was issued.

Secondary authorities explain and interpret the tax law in language often easier to understand than that of primary authorities.

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