Tax Research & Practice Management

This unit examines the sources of federal tax law, focusing on primary authorities including the Internal Revenue Code, Treasury Regulations, Revenue Rulings, and judicial decisions, with emphasis on evaluating authority strength and resolving conflicts.

This unit examines systematic approaches to tax research, including issue spotting, electronic research strategies, citation analysis, and documentation practices that ensure thorough, current, and defensible research conclusions.

This unit examines the emerging role of artificial intelligence in tax research, including generative AI tools, their appropriate applications, verification requirements, ethical considerations, and best practices for integrating AI into professional workflows.

This unit examines engagement letter drafting for tax engagements, including essential provisions, scope definition, fee arrangements, liability limitations, termination clauses, and best practices for managing client expectations and professional risk.

This unit examines documentation and work paper requirements for tax engagements, including content standards, organization systems, retention policies, and the strategic role of documentation in defending professional work and demonstrating compliance with practice standards.

This unit examines quality review and peer review processes in tax practice, including review types and timing, technical review procedures, supervisory responsibilities, feedback and training, and developing a quality-focused practice culture.