The tax research process in Checkpoint Classic

A brief outline of the skills and approach needed for tax research.

Purpose of tax research

The main purpose of tax research is to find solutions to your clients and employers'  tax problems.

Skills needed for tax research

  • Mechanical skills to identify and locate the tax authorities that help to solve a problem.
  • Reasoning and creativity to combine seemingly unrelated facts, ideas, and legal authorities in a new way that solves a problem for which there's is no clear authority.

A framework for tax research

If you approach tax problems in structured way it will help to make sure that your analysis of problems is thorough and your proposed solutions are complete. It will also prevent prevent your tax research from becoming too time-consuming and expensive.
The following six steps provide a broad framework for tax research:
  1. Establish the facts.
  2. Identify the issues.
  3. Locate the authority.
  4. Check the authority.
  5. Develop conclusions and recommendations.
  6. Communicate the recommendations