Stop guessing and start citing: Master the primary sources that actually hold weight in tax court.
The sheer number of sources of tax law can be overwhelming when you are first starting as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple, plain-language explanations and examples, this course gives the new practitioner an introduction to tax law. It discusses the types of primary authority and how they interact with each other.
The curriculum explores the hierarchy of tax authorities, examining the critical distinctions between statutory, administrative, and judicial sources, including the Internal Revenue Code, Treasury Regulations, IRS rulings, and court decisions. Participants are guided through the step-by-step tax research process, from gathering facts and identifying core issues to locating relevant authorities, evaluating conflicting rules, and accurately documenting findings.
Designed for accounting and finance professionals, this foundational overview establishes the critical framework necessary for efficiently utilizing primary and secondary tax resources, resolving intricate tax questions, and formulating well-supported tax positions.
Who Should Attend:
Tax practitioners who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code.
CPA, CFP, CLU, CPCU, MST, MBA
David Peters is the Founder and Owner of Peters Professional Education in Richmond, VA. He is registered with the U.S. Securities and Exchange Commission (SEC) as an Investment Advisor Representative (IAR) with Peters Financial LLC. He brings over 20 years of experience in financial services, including three years in the hedge fund industry and six years in insurance. David was the first Chief Financial Officer of Compare.com, where he served for more than three years. He holds four master’s degrees, contributes frequently to professional publications, and is a nationally recognized CPE instructor and discussion leader for Surgent seminars and a former instructor for Don Farmer. David received the AICPA Outstanding Facilitator Award in 2021, 2023, and 2024 as well as Surgent's Outstanding Discussion Leader awards in 2019 and 2022. He also co-authored the Virginia CPA Ethics course in 2018, 2019, and 2020, which is a requirement for all CPAs licensed in Virginia. Through Peters Professional Education, David is the author and instructor for over 125 recorded on-demand CPE courses and leads private trainings, in-person tax seminars, and quarterly live tax update webinars. His areas of instruction include accounting, finance, insurance, financial planning, and ethics, and he regularly teaches professionals across the United States.
