Frame the issue and establish the applicable law
50 planned minutes
Tax Research and Authority
2026 Issue Framing, Source Weight, and Defensible Advice
Replace unsupported search summaries with a reproducible federal tax analysis. EAs and CPAs frame the controlling issue, establish the applicable tax year, distinguish precedential effect from penalty authority, and weigh favorable and adverse material. Applied research files use current education-credit identification, staking income, preparer penalties, charitable limits, and state paid-leave guidance. Participants produce a concise research memorandum and a client-facing conclusion that states assumptions, unresolved facts, and release conditions.
Intermediate to advanced | Federal Tax Law / Federal Tax-Related Matters
Course status
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program review, qualified human technical review, actual instructional time, and any applicable CPA CPE determination remain outstanding. Self-study hours have not been validated.
Enrollment remains unavailable until course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
4 required modules provide 200 planned minutes. 2 optional modules expand the teaching library to 260 minutes. Planned time does not establish awarded credit.
Authority weight, factual fit, and published rulings
50 planned minutes
Return-position standards, disclosures, and penalty separation
50 planned minutes
Write, review, and operationalize the research memorandum
50 planned minutes
Reconciling a recent ruling with later transition relief
30 planned minutes
AI-assisted research, unverifiable citations, and change control
30 planned minutes
Preparation and access
Working knowledge of individual federal taxation and return preparation. Participants should be able to distinguish a deduction, credit and payment; no subscription research database is required.
Six synthetic issue workpapers. Full teaching text and instructor answers remain in the owner package.
Instructor material and assessment keys are not available from this public site. Future learner access requires verified identity and an active entitlement to this course.
Course access status