- NY Credits : 2.0
- TX Credits : 2.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax - 2.0
This tax research course on the judicial system hones your tax research skills by introducing you to the judicial system for appealing an IRS tax decision. It is the first of three courses dealing with the judicial system. It is advisable to take these three courses in sequence. The tax research course on judicial interpretations furthers your tax research skills by introducing you to the reading and interpreting of decisions rendered by the various courts. The third tax research course discusses research tools (including the Citator) available to a researcher and illustrates how to use them with Checkpoint.
Note: To complete this course, you must have access to at least one tax service [e.g., Thomson Reuters Checkpoint (RIA) or Checkpoint Edge, CCH Incorporated, or Shepard's (part of LEXIS Publishing)].
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
analyze the sequence for appealing an IRS ruling against a taxpayer,
assess the differences between appealing to the tax court and the district court, and
explain the U.S. Court of Federal Claims and the Courts of Appeals.