DESCRIPTION
This module develops core competencies in tax research by introducing a structured methodology and a critical evaluation of authoritative sources. Learners will apply a research framework to analyze complex tax issues, assess the reliability of primary and secondary sources, and support well-reasoned conclusions. Emphasis is placed on clearly documenting research procedures, analysis, and conclusions to produce defensible and professional work product. Through applied exercises, participants will strengthen their ability to perform and communicate tax research in real-world scenarios. Optional exercises extend these skills by introducing the use of AI tools in tax research, with a focus on how effective prompting can improve the accuracy, relevance, and quality of research outcomes.
LEARNING OBJECTIVES
- Identify the purpose and objectives of tax research in professional practice.
- Apply a structured framework to conduct tax research.
- Analyze the authority and hierarchy of primary and secondary tax research sources.
- Perform tax research using appropriate tools and methodologies to resolve technical issues.
- Identify best practices for documenting tax research procedures and findings.
- Optional: Distinguish between proposed, temporary, and final regulations and their authoritative weight.
