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Monday, April 3, 2023 Live Webcast

Tax Research: Intermediate (X2-28402)

11:30 AM - 12:30 PM EDT

Vendor Platform

1 CPE Credits in TX


Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources and describing the steps in the tax research process.


CPAs, Controllers, Accountants, Tax Practitioners and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code


After attending this presentation you will be able to...

  • Identify the circumstances when a client may want to consider requesting a private letter ruling
  • Differentiate between primary and secondary pieces of authority
  • Illustrate the steps to the tax research process and the parts of a tax research memorandum


The major topics covered in this class include:

  • Tax Code Hierarchy
  • Organization of an Internal Revenue Code Section
  • Special Rules for IRC Citation
  • Citing Other Primary Authority
  • Private Letter Rulings
  • Primary Vs Secondary Authority
  • Secondary Sources of Authority
  • Steps in the Tax Research Process
  • Research Memoranda




Working knowledge of basic tax law structure




David Peters

David R. Peters, CPE, CFP, CLU, CPCU, MST, M.B.A.

David Peters is the founder and owner of Peters Tax Preparation & Consulting in Richmond, VA, as well as a financial advisor for Peters Financial, LLC. He has over 15 years of experience in financial services, including three years in the hedge fund industry and six years in the insurance industry. David was the first-ever Chief Financial Officer at – a position he held for over three years. He is a national CPE instructor/discussion leader for the AICPA, Kaplan, and Surgent, and he was a recipient of Surgent’s Outstanding Discussion Leader award for 2019. He regularly teaches courses in accounting, finance, insurance, financial planning, and ethics throughout the United States. He is the advisor for business and industry topics for the South Carolina Association of CPAs and was a recipient of The American College of Financial Services’ 2019 NextGen Financial Services Professional Award. He holds four master’s degrees and is currently pursuing his Ph.D. in financial planning. He contributes regularly to various CPA publications, including NCACPA’s Interim Report, SCACPA’s CPA Report, and VSCPA’s Disclosures. He was also a co-author of the 2018, 2019, and 2020 versions of the Virginia CPA Ethics course – a required course for all CPAs licensed in the Commonwealth of Virginia. Registered Representative offering securities through Cetera Advisor Networks LLC, member FINRA/SIPC. Advisory services offered through Carroll Financial Associates, Inc., a Registered Investment Adviser. Carroll Financial and Cetera Advisor Networks, LLC are under separate ownership and are not affiliated with any other named entity.


$39.00 - Member

$49.00 - Nonmember

Pre-Registration Closed

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