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Complete Research Case Solutions - Federal Tax Research, 12th Edition (Sawyers & Gill) – Verified A+ Guide for All Chapters & General Cases.

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Master the complexities of tax law and professional standards with the Complete Research Case Solutions for Federal Tax Research, 12th Edition by Roby Sawyers and Steven Gill. This essential study resource provides detailed, professionally verified answers to complex research scenarios, helping students excel in graduate-level accounting and tax research courses. What is Included: • Comprehensive Case Coverage: Detailed solutions for research cases in Chapters 1, 2, 3, 4, 5, 12, and 13, plus General, State, and International Research Cases. • Primary Source Citations: Every solution is backed by authoritative citations, including the Internal Revenue Code (IRC), Treasury Regulations, Revenue Rulings, and relevant Court Cases (Tax Court, District Court, and Circuit Courts). • Professional Standards: In-depth analysis of ethical and procedural guidelines, including the AICPA Code of Professional Conduct, Circular 230, and Statements on Standards for Tax Services (SSTS). • Updated for Major Law Changes: Includes analysis of provisions from the Tax Cuts and Jobs Act (TCJA) regarding alimony, moving expenses, and casualty losses. Key Topics Mastered: • Tax Procedures & Ethics: Mastery of due diligence, client confidentiality, and the "realistic possibility" standard for tax positions. • Individual & Business Income: Solutions covering medical expenses (IRC § 213), casualty losses, hobby vs. business (IRC § 183), and self-employment income. • Advanced Corporate & Specialized Tax: Guidance on S corporation elections, Passive Activity Losses (IRC § 469), and Research & Experimental Credits (IRC § 41). • International & State Taxation: Research on foreign-earned income exclusions, tax treaties, and state-specific residency rules. This manual is the ultimate tool for achieving a Grade A+ while developing the professional judgment required to navigate the Internal Revenue Code and administrative pronouncements.

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Course: Federal Tax Research

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Uploaded on: January 6, 2026
Number of pages: 305
Written in: 2025/2026
Type: Exam (elaborations)
Contains: Questions & answers

Subjects

irc section 213 me
federal tax research sawyers gill 12th edition
tax research case solutions all chapters
aicpa code of professional conduct and ssts cases
circular 230 tax practitioner due diligence

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on

ResearchVCaseVSolutions

TheVsolutionsVtoVtheVresearchVcasesVareVvalidVasVofVFebruaryV2020.VItVisVlikelyVthatVthereV
willVbeVchangesVinVtheVcode,Vregulations,VadministrativeVpronouncements,VandVcaseVlawVaft
erVthisVmanualVisVpublished.VFurther,VitVisVlikelyVthatVtheVservicesVavailableVtoVtheVstudents
VwillVnotVbeVidenticalVtoVthoseVavailableVtoVtheVauthorsVofVthisVmanual.VAllVpossibleVcitatio

nsVareVnotVprovided;VonlyVaVsampleVofVtheVcitationsVmostVlikelyVprovidedVbyVstudentsVisVpr
esented.VConsequently,VtheVstudents‘VresponsesVmayVvaryVfromVthoseVlistedVforVeachVquesti
on.

ChapterV1

Note:VForVtheVfollowingVcases,VstudentsVmayVpresentVotherVpositions,VwhichVcouldVbeVcon
sideredVethicallyVcorrect.VTheVanswersVpresentedVbelowVareVtheVviewsVofVtheVauthorsVandV
areVpresentedVasVaVbasisVtoVjudgeVaVstudent‘sVethicalVconclusion:

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onductVETV§V1.200.001:VIndepende
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ETV§V1.100.001:VObjectivityVandVIntegrity
ETV§V1.700.001:VConfidentialVClientVInformatio
nVETV§V1.400.001:VActsVDiscreditable

SSTSV V No.V1:VTaxVReturnVPositions

ItVisVnotVadvisableVforVAhiVCorporationVtoVcompleteVtheVtransaction.VUnderV
ETV§V1.100.001,VallVprofessionalVservicesVbyVaVCPAVshouldVbeVrenderedVwit
hVobjectivityVandVintegrity,VavoidingVanyVpotentialVorVexistingVconflictsVofVin
terest.VTheVCPAVmustVexerciseVdueVprofessionalVcareVinVtheVperformanceVofV
allVprofessionalVservicesVandVcomplyVwithVallVstandardsVpromulgatedVbyVtheV
bodiesVdesignatedVbyVtheVAICPAVCouncil.VUnderVETV§1.400.001,VaVCPAVm
ustVnotVcommitVanVactVthatVisVdiscreditableVtoVtheVprofession.VUnderVtheVStat
ementsVofVStandardsVforVTax

,FederalVTaxVResearch,V12thVEditi PageV2
on

ServicesV(SSTS),VaVCPAVshouldVhaveVaVgood-
faithVbeliefVthatVaVrecommendedVpositionVhasVaVrealisticVpossibilityVofVbeingV
sustainedVifVchallenged.

TheVCPAVmustVuseVjudgmentVthatVreflectsVprofessionalVcompetenceVandVserv
esVtheVclient‘sVneeds.VWrittenVcommunicationVshouldVbeVgivenVtoVtheVclientVi
nVimportant,Vunusual,VorVcomplicatedVtransactions.VTheVCPAVshouldVadviseVt
heVclientVofVsuchVrisksVasVinVtheVinstantVcase.VWhereVtheVtaxpayerVinsistsVon
VtheVspecificVposition,VtheVCPAVshouldVnotVcontinueVwithVtheVengagementVas

VtheVtaxVreturnVpositionVisVexploitativeVandVfrivolous.

1-2.
AICPAVCodeVofVProfessionalVCond
uctV ETV§V1.100.001:VObjectivityVandVI
ntegrity

SSTSV No.V1:VTaxVReturnVPositions;VNo.V6:VKnowledgeVofVError:VReturnVPre
parationVandVAdministrativeVProceedings

AVCPAVmustVcomplyVwithVallVstandardsVpromulgatedVbyVbodiesVdesignatedV
byVtheVAICPAVCouncilVandVconformVtoVgenerallyVacceptedVaccountingVprinci
ples.VUnderVETV§V1.100.001,VallVprofessionalVservicesVbyVaVCPAVshouldVbeV
renderedVwithVobjectivityVandVintegrity,VavoidingVanyVpotentialVorVexistingVco
nflictsVofVinterest.VInVaddition,VaVCPAVshouldVneitherVknowinglyVmisrepresent
VfactsVnorVsubordinateVhisVorVherVjudgmentVtoVthatVofVothersVinVrenderingVan

yVprofessionalVservices.

UnderVtheVStatementsVofVStandardsVforVTaxVServicesV(SSTS),VaVCPAVshould
VhaveVaVgood-

faithVbeliefVthatVaVrecommendedVpositionVhasVaVrealisticVpossibilityVofVbeing
VsustainedVifVchallenged.VInVtheVinstantVcase,VtheVCPAVmustVnotifyVandVadvi

seVtheVclientVpromptlyVuponVhisVorVherVknowledgeVofVaVpriorVorVcurrentVtax
VreturnVerror(s)VthatVhasVaVsignificantVeffectVuponVtheVtaxpayer‘sVliability.VTh

,FederalVTaxVResearch,V12thVEditi PageV3
on

eVclientVmustVbeVnotifiedVandVadvisedVeitherVorallyVorVinVwriting.VOnceVrent
alVpricesVofVtheVcurrentVareaVhaveVbeenVverifiedVandVcomparedVagainstVtheVa
mountVpaidVbyVHaddockVCorporation,VtheVCPAVshouldVtakeVtheVappropriateV
actions.VTheVCPAVshould

, FederalVTaxVResearch,V12thVEditi PageV4
on

considerVwhetherVtoVproceedVwithVtheVpreparationVofVtheVcurrentVyear‘sVretur
nVorVresignVfromVtheVengagementVcompletely.VHeVorVsheVshouldVnotVsignVthe
VtaxVreturnVuntilVtheVappropriateVmeasuresVhaveVbeenVtakenVtoVcorrectVtheVer

rorsVmadeVinVtheVcurrentVandVpriorVreturns.

1-3.
AICPAVCodeVofVProfessionalVCond
uctV ETV§V1.100.001:VObjectivityVandVI
ntegrity
ETV§V1.700.001:VConfidentialVClientVInformation

UnderVETV§V1.700.001VofVtheVAICPAVCodeVofVProfessionalVConduct,VaVCPA
VinVtheVpracticeVofVpublicVaccountingVmustVnotVdiscloseVconfidentialVclientVd

ataVwithoutVspecificVconsentVofVtheVclient.VThereVareVexceptionsVthatVexistVfo
rVRuleV301.VUnderVETV§V1.100.001,VallVprofessionalVservicesVbyVaVCPAVsho
uldVbeVrenderedVwithVobjectivityVandVintegrity,VavoidingVanyVpotentialVorVexis
tingVconflictsVofVinterest.VInVaddition,VaVCPAVshouldVneitherVknowinglyVmisr
epresentVfactsVnorVsubordinateVhisVorVherVjudgmentVtoVthatVofVothersVinVrend
eringVanyVprofessionalVservices.

InVtheVinstantVcase,VtheVCPAVshouldVnotifyVtheVclient,VSharkVCorporation,Vof
VtheVmisrepresentationVofVfacts.VIfVtheVclientVisVnotVwillingVtoVnotifyVtheVbuy

erVofVtheVbuilding‘sVcurrentVstructuralVcondition,VtheVCPAVshouldVresignVfro
mVtheVengagement.VIfVtheVCPAVhasValreadyVtoldVtheVotherVsideVthatVtheVbuil
dingVwasVOKVwhenVheVorVsheVlearnsVofVitsVstatus,VtheVCPAVshouldVresignVfr
omVtheVengagementVwithVSharkVCorporation.

1-4.
AICPAVCodeVofVProfessionalVCond
uctV ETV§V1.100.001:VObjectivityVandVI
ntegrityVETV§V1.300.001VGeneralVStan
dards
ETV§V1.700.001:VConfidentialVClientVInformation

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