Compass Tax Educators

This course is offered Direct-to-On-Demand and is NOT included with a PASS.

This class discusses the difference between reasonable basis and substantial authority, including what constitutes tax authority, and how to use that, and non-authoritative sources, in tax research.  Demonstrating a standardized tax research process allows attendees to locate relevant tax authority, apply the authority to a set of facts, and determine the best position to take on tax returns and other documents prepared for the Internal Revenue Service.

Learning Objectives

• List the hierarchy of authorities used in research to take tax positions.
• Compare and contrast reasonable basis and substantial authority standards.
• Describe the essential elements of the tax research process.
• Describe ways to effectively document tax positions developed in research to taxpayers and to taxing authorities.

Education Information
IRS Program Number: NMVBP-T-00291-24-S
Credit hours: 5 NASBA CPE / 5 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)

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Course expires one year after purchase.

Instructor: Thomas Gorczynski, EA, CTP, USTCP Learn more about our instructors here.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.