This course provides a comprehensive review of primary tax law sources. Participants will learn proper citation of primary sources and be provided with dozens of free Internet sites that provide all of the tax law resources. Tax research methodology is defined and demonstrated through multiple case studies.
Treasury Regulations. Judicial Authorities. Major Reporters. Internal Revenue Code. Revenue Rulings. Revenue Procedures. Tax Research Methodology. Searches.
CPAs, financial professionals, enrolled agents and attorneys.
Identify tax research methodology. Cite how to use primary tax law sources and tax research services. Identify the various levels of authority. Identify how to use the Internal Revenue Manual when representing clients.
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Mark Seid, Western CPE
Mark F. Seid, EA, CPA has an active tax practice in Paso Robles, California specializing in small businesses and tax controversy. A National Tax Practice Institute graduate, Mark is admitted to practice before the U.S. Tax Court. He has served as an Internal Revenue Agent with the IRS in San Jose and San Luis Obispo, California, a state director for the California Society of Enrolled Agents, and the chair for the society’s Finance and Budget committee. He regularly presents courses to tax professionals on issues affecting small businesses.
Non-Member Price $225.00
Member Price $196.00