Tax Research - Intermediate Concepts (2 hours - morning) - NEW! - Webcast
Overview
Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources, and describing the steps in the tax research process.
OSCPA has partnered with the Washington Society of CPAs for this event.
Highlights
Tax code hierarchy, Organization of an Internal Revenue Code section, Special rules for IRC citation, Citing other primary authorities, Private letter rulings, Primary vs. secondary authority, Secondary sources of authority, Steps in the tax research process, Research memoranda
Prerequisites
A basic familiarity with tax research
Designed For
Accounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code
Objectives
Understand the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings, Identify the circumstances when a client may want to consider requesting a private letter ruling,Differentiate between primary and secondary pieces of authority, Understand the steps to the tax research process and the parts of a tax research memorandum
Leader(s):
Leader Bios
Joel DiCicco, Surgent CPE
Dr. Joel DiCicco is a CPA with over 35 years of practitioner experience in finance, taxation, and accounting. For approximately 20 years, Joel worked for the IRS with increasing responsibility, leading to his position as territory manager for Financial Products. In this role, he worked and supervised the most complex and sophisticated tax structuring and valuation issues. He also served on details as territory manager for both Global High Wealth and Large Business Employment Taxes. Dr. DiCicco has been a faculty member at Florida Atlantic University for more than 15 years, and he is now a full-time senior instructor for the graduate executive programs, where he lectures in the areas of accounting, finance, and taxation. Joel serves on the Florida Institute of CPA’s Editorial Committee for CPA Today and the Accounting Principles and Auditing Standards Committee. In addition to his PhD from Florida Atlantic University in public administration focusing on budgeting and finance, Joel has both a MS in taxation from Florida International University and an MBA in finance from Manhattan College. He is credentialed in valuation, forensics, and management accounting.
Non-Member Price $140.00
Member Price $105.00