## Ask the right questions
Understand how to examine a unique set of facts in light of general rules of tax law and develop the most important questions are by no means obvious. Learn to identify and phrase critical tax questions as you structure your searches and formulate the questions to make your research more effective.
Understand how to analyze your client’s situation and place in the context of previous cases through research. Learn how to talk with clients about your findings in their cases.
* Identify the appropriate authority for Tax problems.
* the elusive nature of Tax questions
– Tax staff (firm or in-house)