This course has been designed to expose students to the various statutory, administrative, and judicial sources of the tax law. Case studies are used throughout the course to assist students in developing and refining their proficiency in identifying issues, locating and interpreting pertinent authority, and effectively and professionally communicating their conclusions. Students will learn to use the electronic tax data base RIA checkpoint. Spring term. Required for all Tax Consulting track students.
Note: This course will benefit any student who wants to become stronger at research and writing. Though this course will focus on tax research, the practice of considering which issues are primary vs. secondary, which authority is relevant, and how to synthesize results into a memo will apply to researching financial reporting issues as well.