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Product ID: 406773EAU
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Tax Law Research Best Practices

OnDemand Webinar (92 minutes)

Learn best practices in tax law research in order to properly prepare for audits and other legal actions such as hearings and trial.Tax law research at the federal and state levels is complex because there may be various sources of conflicting and superseding authorities, various burdens of proof for various types of tax issues, and other difficulties. Accurately and completely researching tax laws is essential for resolving tax matters. This topic helps taxpayers and practitioners to review facts, identify issues, and research the relevant legal authorities for the purpose of resolving, and perhaps preventing, tax controversies. This information also explains the strategy for evaluating research materials and addressing contrary authority. Failing to properly research tax issues in advance can create problems during tax audits, hearings, trials, and related negotiations. This information is critical for businesses and their representatives so they can be prepared for tax compliance and challenging proposed assessments.


Christina A. Mondrik, Esq., CPA, Mondrik & Associates


Hierarchies of Authority

• Statutes

• Rules and Regulations (Proposed and Final)

• Case Law

• Other Resources

Establishing Precedent

• Conflicting Authorities

• Circuit Splits

• Superseding Authorities

Bringing It Together

• Identify/Scope the Issue(s)

• Evaluate the Research

• Identify the Burden of Proof

• Apply It to the Facts