tax-research

name	tax-research
description	Use when researching and answering a substantive tax question.

Tax research

1. Use web search and secondary sources to orient the research and locate relevant authority.
2. Identify the primary authority that governs the question.
3. Read that primary authority before deciding on the answer.
4. Base the conclusion on the authority and make uncertainty visible when it does not resolve the question.

Secondary sources can explain or help locate a rule, but they do not replace reading the primary authority.