· Determine the appropriate authority for tax problems. · Analyze the evidence you gather regarding your client’s tax situation. · Apply the facts from other cases to reach a conclusion about your client’s case. · Identify specific ways to communicate your findings to your client. · Recall the research methodology that is appropriate to tax planning.
· The elusive nature of tax questions
· Assessing and applying authority
· External communications
· Research methodology for tax planning comprehensive examples
CPAs in PA or MA; particularly new tax staff (firm or in-house).