Tax Research

ACCT 6356.501 Tax Research – Fall 2022

Name __________________

RESEARCH ASSIGNMENT 12

Tax Practice & Procedure

( Please submit as a Word document by email by 4:00 p.m. on Thursday, Dec. 1. )

This assignment is worth a maximum of five (5) points. Your work should be written in your own words without any “cutting & pasting” from the source docu-ment(s) cited except that very brief quotations are acceptable if properly attri-buted. Points will be deducted for –

1. spelling and grammatical errors that Word highlighted but you failed to correct;

2. other egregious errors, including substantive misstatements; and

3. material departures (in either direction) from the indicated length.

Any submissions received after 4:00 p.m. will be worth up to three (3) points only. Submissions not received by 7:00 p.m. will not be scored (zero points).

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This last Research Assignment is very simple!

Step 1 : Click on this link: LB&I Active Campaigns | Internal Revenue Service (irs.gov)

Step 2 : Look over the list of IRS LB&I’s currently active “campaigns” and read the short descriptive blurb of the ones that grab your attention.

Step 3 : Choose your favorite campaign, then do a deeper (research) dive to really understand the issue(s); consider both the IRS and taxpayer perspectives.

Step 4 : After completing Step 3, write a summary of what you’ve learned. Around 500-600 words should be sufficient.

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