Short Answer Questions
1. Why is it so important to determine the research question and, while being flexible to refining the question, remain focused on it throughout your research process?

2. Why is it important to determine whether you have been asked to act in a planning role when gathering facts and determining the research question?

3. What is the main difference between a fact and a conclusion? Why is it important to recognize the difference?

4. What are some of the dangers in framing a research question too narrowly?
5. What are the two sources of primary authority that provide interpretations of the Internal Revenue Code?
6. During which steps must you use skills of critical thinking? For each step in which critical thinking is essential, discuss why?
7. Is it accurate to say that there is only on correct answer to every tax research question?
Discuss the reasoning for your response here. In what ways does your answer affect how the tax research process is conducted?

8. What practical considerations does the tax researcher need to be aware of when performing tax research?

Answer will be sent by email as attachment.