When faced with a vague answer that does not fit your client's specific context and facts during tax
research, you can turn to additional resources to find a more suitable solution. These sources are
IRS Publications and Guidance, there are a lot of documents provide detailed explanations and
interpretations on a particular tax topic. Tax treatises are comprehensive books or online resources
written by tax experts that provide detailed analysis and interpretation of tax laws. The frequency
of referencing committee reports may vary depending on the importance and complexity of a
particular issue. It is generally advisable to consult committee reports when there is vagueness or
lack of clarity in the tax code, or when you need to understand the legislative history of a provision.
An example of when I would use additional resources to find the answer for a client's unique
situation. I have a client who operates an e-commerce business and wants to determine the tax
treatment of international sales. I could refer to IRS publications related to international taxation or
consult specialized treatises or articles on e-commerce taxation. These resources can provide
guidance, interpretations, and insights that help you determine the most appropriate tax treatment.
To understand the tax research that is needed the accountant needs to know exactly what is that
they are looking for. They need to figure out all the facts and circumstances of the client's situation
in order to start navigating what is needed and how to help the client. By doing this it would allow
the accountant to determine which tax laws apply to the client's situation at the time and their
future circumstances. The accountant needs to figure out the client's pattern of work to figure out
how to properly help them. It is important not to review all material or immaterial and not
overlook any of the client's facts and circumstances.
Understanding what is needed and expected will help define the tax effect or impact of certain tax
positions. By doing this you will allow the client to be better informed and provide the best
information for them to make informed decisions. This will help them in the long run with the IRS
and any audits. When the IRC, the primary source does not provide answers we can look at
judgments that have been passed by the authorities on similar cases. This judgment would allow us
to understand how our client may or not be affected. We would also try to make the best
interpretation of the statutes and combined them with the laws that have been passed by the state
to come to a solution for the client.
The committee reports can always be used. We can always refer to the committee reports to gain
clarity and understand the law. Additional sources can be used to answer unique situations when
the law is unclear. Additional can be used for example when cases have been overruled by a higher
authority or if the matter is still pending without a resolution. Using cases that are popular or have
received a lot of attention can be helpful to explain the facts to the client because it provides a
sense of familiarity and trust that a client can relate to. Examples of these resources can be US
treasury regulation, judicial Authority, IRS positions, and individual ruling cases that have been used
in the past.
Reference
Cengage, Swayers, Roby, Gil, Steven, March 2020, “Federal Tax Research”,
https://bookshelf.vitalsource.com/reader/books/9780357366448/pageid/20
H. Review of Tax Research Materials - Internal Revenue Service. (n.d.-d).
https://www.irs.gov/pub/irs-tege/eotopich87.pdf
About committee reports of the U.S. congress. (n.d.-c). https://www.congress.gov/help/committee-
reports
