Mastering Tax Law Interpretation, Compliance, and Strategy

Introduction

Tax professionals must be adept at conducting tax research to navigate complex laws, regulations, and compliance requirements. Effective tax research helps businesses and individuals minimize tax liabilities, avoid penalties, and ensure compliance with evolving regulations.

This 5-day Tax Research Workshop is designed to equip professionals with the skills to locate, analyze, and interpret tax laws, court rulings, and IRS guidance. The course focuses on using authoritative sources, conducting case law research, applying tax research methodologies, and developing well-supported tax positions.

Course Objectives

By the end of this course, participants will be able to:

• Understand the fundamentals of tax research methodology.
• Identify and analyze primary and secondary tax authorities.
• Conduct tax research using legal databases and government sources.
• Develop well-supported tax positions and advisory memos.
• Stay updated on evolving tax laws and regulations.

Who Should Attend?

This course is ideal for:

• Tax professionals and consultants
• CPAs and Enrolled Agents (EAs)
• Corporate tax managers and finance professionals
• Legal professionals specializing in taxation
• Academics and researchers in tax law

No prior legal research experience is required.

Course Outline

Day 1: Fundamentals of Tax Research

• The tax research process: Steps and methodologies
• Understanding primary vs. secondary tax authorities
• How tax laws are enacted and interpreted
• IRS rulings, Treasury regulations, and tax court decisions
• Ethical considerations in tax research

Workshop: Locating authoritative tax sources using online databases

Day 2: Navigating the Internal Revenue Code (IRC) and Regulations

• Understanding the structure of the Internal Revenue Code
• Treasury regulations: Temporary, proposed, and final regulations
• IRS guidance: Revenue rulings, revenue procedures, notices, and FAQs
• Private letter rulings (PLRs) and technical advice memoranda (TAMs)

Case Study: Interpreting tax law provisions using the IRC and regulations

Day 3: Using Tax Court Cases and Administrative Guidance

• Overview of tax courts: U.S. Tax Court, District Courts, Court of Federal Claims
• Landmark tax cases and their impact on tax law interpretation
• IRS audit procedures and taxpayer dispute resolution
• Understanding IRS audit technique guides (ATGs)

Workshop: Analyzing a tax court ruling and its implications on tax practice

Day 4: Conducting Tax Research Using Digital Tools & Databases

• Using online tax research platforms (CCH, RIA Checkpoint, Bloomberg Tax)
• Accessing IRS publications, bulletins, and legislative history
• Leveraging AI and automation in tax research
• Preparing research memos and advisory reports

Case Study: Researching a complex tax issue and drafting a memorandum

Day 5: Applying Tax Research to Real-World Scenarios

• Responding to IRS inquiries and audits with well-supported research
• Developing tax-saving strategies based on legal research
• Staying updated on tax law changes and regulatory developments
• Best practices for documenting and presenting research findings

Capstone Exercise: Presenting a tax research report on a current issue

Conclusion & Certification

Participants who successfully complete the course will receive a Certification in Tax Research and Analysis, demonstrating their proficiency in tax law interpretation and research methodologies.

Program Benefits

• Practical Hands-On Training – Learn by researching real-world tax issues.
• Expert-Led Guidance – Gain insights from experienced tax professionals and legal experts.
• Advanced Research Skills – Develop expertise in tax law interpretation and analysis.
• Regulatory Compliance Confidence – Ensure accurate tax positions and defend research findings.
• Future-Proof Knowledge – Stay updated on evolving tax laws and digital research tools.