Exam 5: Tax Research

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

In the citation Rev. Proc. 2002-32, 2002-1 C.B. 959, the abbreviation C.B. refers to Congressional Bulletin.

A citator may be used to determine the status of tax judicial decisions, revenue rulings, and revenue procedures.

When analyzing tax authorities, the researcher must decide if the authority requires a factual judgment or an evaluative judgment. The difference between the two can be described as follows:

Secondary authorities organize information about primary authorities in a manner that facilitates tax research.

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

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

Tax research typically occurs as part of the tax compliance process; it is rarely important in tax planning.

When performing step three of the tax research process:

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

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

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

Tax judicial decisions each have a single, unique citation.

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

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