Tax Research That Holds Up: Authority, Documentation, and Client Advice
3Â CPE Credit Hours
After completing this course, participants will be able to:
Evaluate tax authorities and determine how different levels of authority support tax return positions and advisory conclusions.
Prepare tax research documentation that supports professional judgment, explains uncertainty, and protects the practitioner-client relationship.
QAS Self-Study
Prerequisites: None
Advance preparation: None
Field of Study: Taxes – Technical
3Â CPE credits
Published Date: 06/02/2026
Expiration/Review Date:06/02/2027
Participants must successfully complete the qualified assessment with a minimum of 70% accuracy within one year of course enrollment to obtain a certificate of completion and earn 3 CPE credits.
