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Surgent's Tax Research

Tuesday, November 26
 10:00am - 12:00pm

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2.00 Credits

Member Price $99.00

Non-Member Price $134.00

Overview

Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the differences between primary and secondary sources, and detailing the steps in the tax research process.

Objectives

  • 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

Highlights

  • Tax code hierarchy
  • Organization of an Internal Revenue Code section
  • Special rules for IRC citation 
  • Citing other primary authority
  • Private letter rulings 
  • Primary vs. secondary authority 
  • Secondary sources of authority
  • Steps in the tax research process
  • Research memoranda

Designed For

CPAs, Controllers, Accountants, Tax Practitioners, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

Prerequisites

Basic knowledge of tax law

Preparation

None

Notice

To access this program, log into your CTCPA account at https://www.ctcpas.org/my-cpe/upcoming and click on the orange “Launch Event” button.

Leader(s):

Leader Bios

David Peters, Peters Professional Education LLC

David R. Peters, CPA, CFP, CPCU, MST, MBA

David Peters is the Founder and Owner of David Peters Financial Group and Peters Tax Preparation & Consulting, PC. David has over sixteen years of experience in financial services, including 3 years in the hedge fund industry and six years in the insurance industry.

David was the first-ever Chief Financial Officer at Compare.com - a position he held for more than three years. Currently, David is a National Instructor for the AICPA, Surgent, and Kaplan. He regularly teaches courses in accounting, finance, insurance, financial planning, and ethics throughout the United States. David holds four master’s degrees, and is currently pursuing his PhD in Financial Planning. He contributes regularly to various CPA publications, including NCACPA’s Interim Report, SCACPA’s CPA Report, and VSCPA’s Disclosures. David was also a co-author of the 2018 Virginia CPA Ethics course – a required course for all CPA’s licensed in the Commonwealth of Virginia.

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Non-Member Price $134.00

Member Price $99.00