Tax Research: Judicial Sources of Authority (Second Edition)
Author: John O. Everett, Cherie Hennig, Nancy Nichols
||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
- 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
NASBA Field of Study
Taxes (2 hours)