Tax Research: Judicial Sources of Authority (Second Edition)

Author: John O. Everett, Cherie Hennig, Nancy Nichols

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

This course is devoted to a detailed examination of judicial authorities. The discussion includes a description of each court, an explanation of the relative precedent value of each court, and guides for locating such authorities.

Note: This course does not contain audio.

Publication Date: September 2015

Topics Covered

  • Tax Research

Learning Objectives

  • Explain the relationship between the federal courts that decide tax cases
  • Compare and contrast the entry level courts and understand when each court might be chosen to begin litigation
  • Describe the proper citation for each court


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

Registration Options
Regular Fee $55.00

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