Unlock the power of primary and secondary authority to build airtight tax arguments that stand up to scrutiny.
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.
The course explores the intricacies of navigating complex tax databases and interpreting diverse primary authorities, including administrative pronouncements, revenue rulings, and judicial decisions. It provides a comprehensive look at the hierarchy of tax authority, guiding professionals through the process of analyzing conflicting case law and investigating legislative history to uncover statutory intent. By focusing on the synthesis of nuanced tax data, the course offers a robust framework for developing defensible, well-researched conclusions to support sophisticated tax planning and compliance scenarios.
Who Should Attend:
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.
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.
