How do you start tax research…any tips?

I’m working on building up my tax research skills. I know if the tax code isn’t totally clear, you can go to treasury regulations for more details, and then to tax court cases, but I’m unsure how to actually look up court cases for a specific topic. Any good sites or resources? I’d like to reference original sources if I need to, instead of just depending on other forums or online tax sites. Those can be a good starting point, but I’d love to know how everyone here approaches it.

Starting with the regulations usually works best for me. They generally lay out what the IRS expects. I’ll often check BNA portfolio, form instructions, regulations, and then dig into specific things like revenue rulings, private letter rulings, or tax court cases.

@Niko
I usually start with BNA or another secondary source too. It gives a good overview before diving into the more detailed stuff.

@Niko
I prefer going straight to the Code and then the regulations. The Code is always up to date, but regulations can sometimes be older.

Blane said:
@Niko
I prefer going straight to the Code and then the regulations. The Code is always up to date, but regulations can sometimes be older.

Did you really just call yourself an ‘international tax expert’? A quick look at your past posts says otherwise.

@Sawyer
lol okay, think what you want

Blane said:
@Niko
I prefer going straight to the Code and then the regulations. The Code is always up to date, but regulations can sometimes be older.

If you’re asking if Treasury regulations have authority, then I’d say ‘international tax expert’ is a stretch.

@Miko
Are you claiming Treasury Regs are actual law?

Blane said:
@Miko
Are you claiming Treasury Regs are actual law?

Yes, Treasury regulations are legally binding.

Eli said:

Blane said:
@Miko
Are you claiming Treasury Regs are actual law?

Yes, Treasury regulations are legally binding.

Exactly!

Blane said:
@Niko
I prefer going straight to the Code and then the regulations. The Code is always up to date, but regulations can sometimes be older.

Actually, the Code can be pretty old and lacks detail, while the regulations are often more recent and cover what the IRS thinks about the specifics of the Code, especially with tricky areas like 367, 7874, or subpart F.

@Niko
But the Code is always current. Regulations can get outdated when the Code changes.

@Niko
Do you actually read the Code?

Here are some sites I check a lot:

https://www.law.cornell.edu/

http://www.legalbitstream.com/

https://dawson.ustaxcourt.gov/

https://bradfordtaxinstitute.com

https://www.thetaxadviser.com/

https://www.journalofaccountancy.com/

Usually, I start with Google to find the key issues, then move through the code sections, Treasury Regs, revenue notices, and court cases interpreting the law.

I think it depends on how much you already know about the issue and what you’re trying to find out. Since I mostly deal with IRS appeals and court cases, I usually start with the latest IRC section related to my issue. That way, I know if there have been any changes, like if it’s expired or been overturned by a court. After that, I’ll look at the regulations and federal court decisions that touch on the issue.

You should get a copy of the US Master Tax Guide. It’s super helpful.

I usually end up browsing https://www.taxprotalk.com/ where people often share caselaw to support their arguments.

I use westlaw and bloomberg.

If you can find an old CCH U.S. Master Tax Guide, it’s got notes on code sections, regulations, and sometimes case law.

Winter said:
I use westlaw and bloomberg.

If you can find an old CCH U.S. Master Tax Guide, it’s got notes on code sections, regulations, and sometimes case law.

For research, I usually start with the statute, then go to regulations and case law. Sometimes regulations get voided by case law, like with the APA.

Compass Tax Educators recently offered a tax research course that was great. They go through sample problems, show you how to find answers, and even have homework you can submit for feedback. I think they’ll offer it every year, so follow them on Facebook if you’re interested.