Tax Research
Description
Objective
Describe the different levels of authority in tax law Differentiate between the different types of administrative authority in tax law Identify the different courts that hear cases involving tax law Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings Identify the circumstances when a client may want to consider requesting a private letter ruling Differentiate between primary and secondary pieces of authority Illustrate the steps to the tax research process and the parts of a tax research memorandum
Attendee Information
David Peters, CPA, CFP, CLU, CPCU, MST, MBA
Required Knowledge
Basic knowledge of tax law
Credit Types
- CPE – Taxes
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.
