Federal Tax Research (with RIA Checkpoint and Turbo Tax Business)

, by Raabe, William A.; Whittenburg, Gerald E.; Sanders, Debra L.

Note: Supplemental materials are not guaranteed with Rental or Used book purchases.

ISBN: 9780324306132 | 032430613X
Cover: Hardcover
Copyright: 3/14/2005

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This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases. From its tax planning orientation to the real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law.

Preface

xvi

Part 1: The Tax Research Environment

(78)

Introduction to Tax Practice

(43)

Elements of Tax Practice

(1)

Tax Compliance

(1)

Tax Planning

(1)

Tax Litigation

(1)

Tax Research

(1)

Rules and Ethics in Tax Practice

(20)

Circular 230

(6)

AICPA Code of Professional Conduct

(5)

Statements on Standards for Tax Services

(5)

Sarbanes-Oxley and Taxation

(1)

ABA Model Code of Professional Responsibility

(1)

Nonregulatory Ethics

(5)

Morality

(1)

Social Responsibility

(1)

Business Ethics

(1)

Tax Planning Ethics

(1)

Other Ethical Standards

(2)

Tax Research by Certified Public Accountants

(15)

Historical Developments

(2)

CPAs and Other Nonattorneys

(1)

Summary

(1)

Tax Tutor

(1)

Key Words

(1)

Discussion Questions

(4)

Exercises

(4)

Research Cases

(4)

Tax Research Methodology

(34)

Outline of the Tax Research Process

(12)

Step 1: Establish the Facts

(2)

Step 2: Identify the Issues

(3)

Step 3: Locate Authority

(3)

Step 4: Evaluate Authority

(1)

Step 5: Develop Conclusions and Recommendations

(1)

Step 6: Communicate the Recommendations

(2)

Overview of Computerized Tax Research

(21)

Benefits of Using a Computerized Tax Service

(2)

Factors in Choosing a Computerized Tax Service

(1)

Using a Computer in Tax Research

(1)

Step 1: State the Issue as a Question

(1)

Step 2: Identify the Keywords

(1)

Step 3: Construct a Computer Research Query

(1)

Step 4: Select a Database and Execute the Search

(1)

Step 5: Interpret and Refine the Search

(1)

IRS Web Site Research

(1)

Summary

(1)

Tax Tutor

(1)

Key Words

(1)

Discussion Questions

(3)

Exercises

(3)

Research Cases

(5)

Part 2: Primary Sources of Federal Tax Law

(108)

Constitutional and Legislative Sources

(35)

Sources of Federal Tax Law

(1)

History of U.S. Taxation

(2)

U.S. Constitution

(1)

Tax Treaties

(3)

The Legislative Process

(4)

Where to Find Committee Reports

(2)

Internal Revenue Code

(8)

Organization of the Internal Revenue Code

(3)

Where to Find the Internal Revenue Code

(4)

Interpreting the Internal Revenue Code

100

(15)

Summary

103

(1)

Tax Tutor

103

(1)

Key Words

104

(1)

Discussion Questions

104

(1)

Exercises

105

(6)

Research Cases

111

(4)

Administrative Regulations and Rulings

115

(30)

Regulations

117

(4)

Temporary Regulations

118

(1)

Effective Date of Regulations

118

(1)

Citing a Regulation

119

(1)

Assessing Regulations

120

(1)

Locating Regulations

121

(1)

Revenue Rulings

121

(3)

Revenue Ruling Citations

122

(1)

Locating Revenue Rulings

122

(2)

Revenue Procedures

124

(2)

Letter Rulings

126

(19)

Private Letter Rulings

126

(1)

Technical Advice Memoranda

127

(1)

Determination Letters

128

(1)

Public Inspection of Written Determinations

128

(1)

Written Determination Numbering System

129

(1)

Locating Written Determinations

129

(1)

Other IRS Pronouncements

129

(1)

Acquiescences and Nonacquiescences

130

(2)

Internal Revenue Bulletin

132

(1)

Chief Counsel Memoranda

132

(1)

Announcements and Notices

132

(2)

Miscellaneous Publications

134

(1)

Summary

135

(1)

Tax Tutor

136

(1)

Key Words

136

(1)

Discussion Questions

136

(3)

Exercises

139

(2)

Research Cases

141

(4)

Judicial Interpretations

145

(42)

Federal Court System

146

(23)

Legal Conventions

147

(3)

Tax Court

150

(9)

District Courts

159

(2)

Court of Federal Claims

161

(1)

Courts of Appeals

162

(4)

Supreme Court

166

(3)

Case Briefs

169

(1)

The Internet and Judicial Sources

170

(17)

Computer Tax Service Example

171

(1)

Summary

172

(2)

Tax Tutor

174

(1)

Key Words

175

(1)

Discussion Questions

175

(3)

Exercises

178

(2)

Research Cases

180

(7)

Part 3: Research Tools

187

(156)

Tax Services and Periodicals

188

(39)

Background for Electronic Tax Services

189

(1)

Illustrative Research Example

190

(2)

Approaching the Research Problem

190

(1)

Assessing Electronic Tax Information

191

(1)

RIA Checkpoint

192

(9)

Keyword Search

192

(5)

Contents Search

197

(2)

Cite Search

199

(2)

CCH Tax Research Network

201

(4)

Keyword Search

201

(3)

Cite and Contents Searches

204

(1)

Kleinrock

205

(1)

Tax Periodicals

206

(21)

Citing Articles

207

(1)

Types of Periodicals

207

(5)

Locating Relevant Tax Articles

212

(2)

Summary

214

(1)

Tax Tutor

214

(1)

Key Words

214

(1)

Discussion Questions

215

(2)

Exercises

217

(4)

Research Cases

221

(3)

Extensive Case

224

(3)

Legal Services and Internet Sites

227

(42)

Lexis

228

(8)

Selecting and Searching a Database

228

(5)

Documents

233

(2)

LexisNexis Academic

235

(1)

Tax Analysts

236

(4)

Research Library

237

(2)

Newsletters

239

(1)

Westlaw

240

(9)

Data and Access

241

(1)

Searching Westlaw

241

(5)

News & Business

246

(1)

Mertens Service

247

(1)

Bittker & Lokken Service

248

(1)

BNA

249

(2)

Portfolios

249

(1)

News Reports

250

(1)

Internet Sites

251

(18)

Summary

252

(2)

Tax Tutor

254

(1)

Key Words

254

(1)

Discussion Questions

255

(1)

Exercises

256

(5)

Research Cases

261

(3)

Advanced Cases

264

(2)

Extensive Cases

266

(3)

Citators and Other Finding Devices

269

(32)

Basic Research Goals

270

(1)

Citators

270

(31)

What Is a Citator?

270

(3)

Commercial Citators

273

(1)

Shepard's and Lexis Citation Services

273

(6)

Westlaw Citator System

279

(4)

RIA Citator

283

(5)

CCH Citator

288

(3)

Summary

291

(1)

Tax Tutor

291

(1)

Key Words

292

(1)

Discussion Questions

292

(2)

Exercises

294

(4)

Research Cases

298

(3)

State Tax Services

301

(42)

Importance of State and Local Taxes

302

(3)

Historical Perspective

305

(1)

Legal Perspective

306

(3)

Constitution

306

(1)

Public Purpose

306

(1)

Supremacy

306

(1)

Commerce

307

(1)

Due Process

307

(1)

Uniformity and Equal Protection

308

(1)

Privileges and Immunities

309

(1)

State Tax Structure

309

(5)

Legislative

309

(1)

Administrative

310

(2)

Judicial

312

(1)

Multistate

313

(1)

Illustrative Research Examples

314

(1)

RIA State and Local Service

314

(7)

Special Features

315

(2)

Keyword Search

317

(2)

Citation Search

319

(1)

Contents Search

320

(1)

CCH NetWork State Service

321

(6)

State Tab

322

(4)

Citation Search

326

(1)

Westlaw State Services

327

(3)

Find and KeyCite

327

(2)

Directory

329

(1)

Table of Contents

330

(1)

BNA State Services

330

(2)

Other Resources

332

(1)

Periodicals and Internet Sites

332

(11)

Journals

333

(1)

Newsletters

333

(1)

Internet Sites

334

(1)

Summary

334

(1)

Tax Tutor

335

(1)

Key Words

335

(1)

Discussion Questions

335

(2)

Exercises

337

(4)

Research Cases

341

(2)

Part 4: Implementing the Research Tools

343

(143)

Communicating Research Results

344

(31)

Communications and the Tax Professional

345

(3)

The Heart of Tax Research Communication: The File Memo

348

(3)

Evaluating the Sources of Law

351

(2)

Client Letters

353

(4)

Comprehensive Illustration of Client File

357

(3)

Oral Presentations of Research Results

360

(15)

Summary

365

(1)

Tax Tutor

365

(1)

Key Words

365

(1)

Tax Research Assignments

366

(1)

Problems

366

(3)

Research Cases

369

(3)

Advanced Cases

372

(3)

Tax Planning

375

(28)

Economics of Tax Planning, Avoidance, and Evasion

376

(3)

Tax Rate Terminology

379

(3)

Tax Base

379

(1)

Tax Rates

380

(2)

Tax Planning in Perspective

382

(1)

Fundamentals of Tax Planning

383

(7)

Avoiding Income Recognition

385

(2)

Postponing Income Recognition

387

(1)

Changing Tax Jurisdictions

387

(1)

Controlling Classification of Income

388

(1)

Spreading Income among Related Taxpayers

389

(1)

Departing from the Fundamentals

390

(1)

Exploiting Inconsistencies in the Statute

391

(2)

Inconsistencies between Transactions

391

(1)

Inconsistencies between Taxpayers

391

(1)

Inconsistencies between Years

392

(1)

Avoiding Tax Traps

393

(3)

Statutory Tax Traps

393

(1)

Judicial Tax Traps

394

(2)

Tax Planning Illustrations

396

(7)

Summary

398

(1)

Tax Tutor

398

(1)

Key Words

398

(1)

Exercises

398

(2)

Problems

400

(1)

Extended Cases

401

(2)

Working with the IRS

403

(32)

Organization of the Internal Revenue Service

404

(8)

IRS National Office

405

(3)

IRS Service Centers

408

(1)

Taxpayer Assistance Orders

409

(1)

Local Taxpayer Advocates

409

(3)

Taxpayer Rights

412

(1)

The Audit Process

413

(5)

Preliminary Review of Returns

413

(2)

Selection of Returns for Examination

415

(3)

Examinations

418

(6)

Correspondence Examinations

420

(1)

Office Examinations

420

(1)

Field Examinations

421

(1)

Dealing with an Auditor

421

(1)

Conclusion of Examination

422

(1)

Thirty-Day Letter

423

(1)

File a Protest or Go Straight to Court?

423

(1)

The Appeals Process

424

(11)

Appeals Conference

424

(1)

Ninety-Day Letter

425

(1)

Entering the Judicial System

426

(5)

Summary

431

(1)

Tax Tutor

431

(1)

Key Words

431

(1)

Discussion Questions

431

(2)

Exercises

433

(1)

Problems

433

(1)

Research Cases

434

(1)

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

435

(51)

Taxpayer Penalties

436

(16)

Civil Penalties

437

(11)

Criminal Penalties

448

(4)

Penalties on Return Preparers

452

(6)

Definition of Return Preparer

452

(1)

Definition of Return Preparation

453

(1)

Preparer Disclosure Penalties

453

(1)

Preparer Conduct Penalties

454

(4)

Injunctions

458

(2)

Action to Enjoin Income Tax Return Preparers

458

(2)

Action to Enjoin Promoters of Abusive Tax Shelters

460

(1)

Interest

460

(4)

Interest-Computation Conventions

460

(4)

Applicable Interest Rate

464

(1)

Statutes of Limitations

464

(6)

Nature of Statutes of Limitations

464

(1)

Assessment

465

(2)

Collection

467

(1)

Claim for Refund or Credit

467

(2)

Suspension of Period of Assessment and Collection

469

(1)

Mitigation of Statute of Limitations

470

(1)

Statutory Agreements

470

(16)

Closing Agreements

470

(1)

Offers in Compromise

471

(1)

Summary

472

(2)

Tax Tutor

474

(1)

Key Words

474

(1)

Discussion Questions

474

(2)

Exercises

476

(2)

Problems

478

(3)

Research Cases

481

(5)

Appendix A: Time Value of Money Tables

486

(4)

Appendix B: Standard Tax Citations

490

(4)

Appendix C: IRS Circular 230

494

(31)

Glossary

525

(18)

Index

543

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Federal Tax Research (with RIA Checkpoint and Turbo Tax Business)

Summary

Author Biography

Table of Contents

Supplemental Materials