Assignment: Chapter 1 Research Problem Overview This assignment will help you di


Assignment: Chapter 1 Research Problem
Overview
This assignment will help you differentiate between primary and secondary sources in tax research and accurately cite appropriate resources. In addition, the assignment will help you to learn more about tax research databases and how to locate tax topics useful in understanding tax law and its application in practice.
Instructions
Using a tax research tool of your choice, complete the following research tasks. Follow the instructions in the module for accessing the Auraria library search to locate a tax research database:
Briefly describe the difference between primary and secondary authority in tax law. Using the tax research tool of your choice, locate an example of each and describe the differences between the two sources.
A tax authority can be classified as either a primary or secondary authority. Primary authority comes from rightful, administrative, and judicial sources (National Timber Tax, 2022). Examples of primary authority are statutes, regulations, court rules, and case law. Whereas, secondary authority contains unofficial sources of tax information such as textbooks, newsletters, tax services, and journals (National Timber Tax, 2022). Examples of secondary authority include Analysis Report. The tax research tool I am using is Checkpoint Edge. Checkpoint Edge is a great tool for research because *******.
References:
National Timber Tax. (n.d.). Step 2: Locate the authority . National timber tax website. Retrieved June 19, 2022, from https://www.timbertax.org/research/process/steps/step2/
Using the tax research tool of your choice locate the following primary sources of tax law and correctly cite:
US Supreme Court case
Court of Appeals case
Internal Revenue Code section
Final Regulation
Locate the following cited items, and give a brief description of the topic or opinion in the item:
199A
Reg § 1.199A-1
Rul. 2019-9
PLR 7203160400A
Go to the U.S. Tax Court website (https://ustaxcourt.gov)
What different types of cases can be found on the site?
What is a Summary Opinion? Find one (and record its citation).
What is a Memorandum Opinion? Find one (and record its citation).
Find the court’s Rules of Practice and Procedures. Summarize one (and its citation).
https://checkpoint-riag-com.aurarialibrary.idm.oclc.org/app/view/mainFS?usid=f0185y214a5d&lastCpReqId=220b83&lastRoute=LOGIN_TO_MFS%7C1656136926322%7C1%7C1762514698.42280.000%7C2DF4FDCC5D654D733E46C24A747F9293%7Ctomcat%7Cfalse%7C18566&uqp=452321&bhcp=1


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