Tax Research - Connecticut Society of CPAs

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

By registering for this program and, accordingly, receiving the eMaterials, you’re acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Joel DiCicco, Surgent McCoy CPE, LLC

Leader Bios

Joel DiCicco, Surgent McCoy CPE, LLC

Dr. Joel DiCicco is a CPA with over 30 years of practitioner experience in finance, taxation, and accounting/auditing. For approximately 20 years, Joel worked for the IRS in increasingly responsible roles to become the Territory Manager for Financial Products. In this position, he worked and supervised the most complex and sophisticated tax structuring and valuation issues, utilizing many of the latest forensic techniques applied in tracking the true substance of transactions. His experience also includes serving on details as Territory Manager for both Global High Wealth and Large Business Employment Taxes. Dr. DiCicco has been a faculty member at Florida Atlantic University for over 15 years and is now a full-time instructor for the Graduate Executive MBA program teaching courses in accounting, finance, and taxation. Additionally, he lectures on Financial Risk Management and Derivatives as well as Financial Statement Analysis and Valuation for the Master of Science in Finance program. He is also the co-founder of the Center for International Business Valuation, which conducts training programs in valuation and data analysis. Dr. DiCicco earned his Ph.D. from Florida Atlantic University in Public Administration focusing on budgeting and finance. He also has two a Masters in Taxation from Florida International University and an MBA in Finance from Manhattan College. He is credentialed in valuation from both the International Society of Business Appraisers (ISBA) and the International Association of Certified Valuation Specialists (ISCVA).

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