Tax Research & Practice Management

Modern tax research methods including AI tools, primary authority hierarchy, and practice management essentials.

6 Units

Early Units (Foundation)

Building Skills

Advanced Concepts

Capstone/Synthesis

Primary Authority: Statutes, Regulations, and Case Law

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.

20 minutes

Research Methodology and Electronic Research Tools

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.

20 minutes

AI-Assisted Tax Research: Opportunities and Risks

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.

20 minutes

Engagement Letters and Scope Definition

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.

20 minutes

Documentation Standards and Work Paper Requirements

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.

20 minutes

Quality Review and Peer Review Processes

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.

20 minutes

Learning Progression

This course is designed to be taken sequentially. Earlier units establish foundational concepts that later units build upon. While you can explore units in any order, following the numbered sequence provides the most coherent learning experience.