[Type the document title]
RESEARCH CASE SOLUTIONS - SAWYERS & GILL,
FEDERAL TAX RESEARCH 13TH EDITION,
VERIFIED CHAPTERS 1 - 13, COMPLETE NEWEST
VERSION 2025A+
, [Type the document title]
TABLE OF CONTENTS
Part 1. The Tax Research Environment
1. Chapter 1. Introduction to Tax Practice and Ethics
2. Chapter 2. Tax Research Methodology
Part 2. Primary Sources of Federal Tax Law
3. Chapter 3. Constitutional and Legislative Sources
4. Chapter 4. Administrative Regulations and Rulings
5. Chapter 5. Judicial Interpretations
Part 3. Research Tools
6. Chapter 6. Thomson Reuters Checkpoint
7. Chapter 7. CCH AnswerConnect
8. Chapter 8. Other Tax Services and Tax Periodicals
9. Chapter 9. Multijurisdictional Taxes
Part 4. Implementing the Research Tools
10. Chapter 10. Communicating Research Results
11. Chapter 11. Tax Planning
12. Chapter 12. Working with the IRS
13. Chapter 13. Tax Practice and Administration
, [Type the document title]
RESEARCH CASE SOLUTIONS
The Solutions To The Research Cases Are Valid As Of February 2020. It Is Likely That There Will Be
Changes In The Code, Regulations, Administrative Pronouncements, And Case Law After This
Manual Is Published. Further, It Is Likely That The Services Available To The Students Will Not Be
Identical To Those Available To The Authors Of This Manual. All Possible Citations Are Not Provided;
Only A Sample Of The Citations Most Likely Provided By Students Is Presented. Consequently, The
Students‘ Responses May Vary From Those Listed For Each Question.
Chapter 1
Note: For The Following Cases, Students May Present Other Positions, Which Could Be Considered
Ethically Correct. The Answers Presented Below Are The Views Of The Authors And Are Presented
As A Basis To Judge A Student‘S Ethical CONCLUSION:
1-1 Aicpa Code Of Professional Conduct Et
§ 1.200.001: Independence
Et § 1.100.001: Objectivity And Integrity
Et § 1.700.001: Confidential Client Information Et §
1.400.001: Acts Discreditable
Ssts No. 1: Tax Return Positions
It Is Not Advisable For Ahi Corporation To Complete The Transaction. Under Et §
1.100.001, All Professional Services By A Cpa Should Be Rendered With Objectivity
And Integrity, Avoiding Any Potential Or Existing Conflicts Of Interest. The Cpa Must
Exercise Due Professional Care In The Performance Of All Professional Services And
Comply With All Standards Promulgated By The Bodies Designated By The Aicpa
Council. Under Et §1.400.001, A Cpa Must Not Commit An Act That Is Discreditable To
The Profession. Under The Statements Of Standards For Tax
Services (Ssts), A Cpa Should Have A Good-Faith Belief That A Recommended
Position Has A Realistic Possibility Of Being Sustained If Challenged.
, [Type the document title]
The Cpa Must Use Judgment That Reflects Professional Competence And Serves The
Client‘S Needs. Written Communication Should Be Given To The Client In Important,
Unusual, Or Complicated Transactions. The Cpa Should Advise The Client Of Such
Risks As In The Instant Case. Where The Taxpayer Insists On The Specific Position,
The Cpa Should Not Continue With The Engagement As The Tax Return Position Is
Exploitative And Frivolous.
1-2. Aicpa Code Of Professional Conduct Et §
1.100.001: Objectivity And Integrity
Ssts No. 1: Tax Return Positions; No. 6: Knowledge Of Error: Return Preparation And
Administrative Proceedings
A Cpa Must Comply With All Standards Promulgated By Bodies Designated By The
Aicpa Council And Conform To Generally Accepted Accounting Principles. Under Et §
1.100.001, All Professional Services By A Cpa Should Be Rendered With Objectivity
And Integrity, Avoiding Any Potential Or Existing Conflicts Of Interest. In Addition, A
Cpa Should Neither Knowingly Misrepresent Facts Nor Subordinate His Or Her
Judgment To That Of Others In Rendering Any Professional Services.
Under The Statements Of Standards For Tax Services (Ssts), A Cpa Should Have A
Good-Faith Belief That A Recommended Position Has A Realistic Possibility Of Being
Sustained If Challenged. In The Instant Case, The Cpa Must Notify And Advise The
Client Promptly Upon His Or Her Knowledge Of A Prior Or Current Tax Return
Error(S) That Has A Significant Effect Upon The Taxpayer‘S Liability. The Client Must
Be Notified And Advised Either Orally Or In Writing. Once Rental Prices Of The
Current Area Have Been Verified And Compared Against The Amount Paid By
Haddock Corporation, The Cpa Should Take The Appropriate Actions. The Cpa
Should
Consider Whether To Proceed With The Preparation Of The Current Year‘S Return Or
Resign From The Engagement Completely. He Or She Should Not Sign The Tax Return
Until The Appropriate Measures Have Been Taken To Correct The Errors Made In The
RESEARCH CASE SOLUTIONS - SAWYERS & GILL,
FEDERAL TAX RESEARCH 13TH EDITION,
VERIFIED CHAPTERS 1 - 13, COMPLETE NEWEST
VERSION 2025A+
, [Type the document title]
TABLE OF CONTENTS
Part 1. The Tax Research Environment
1. Chapter 1. Introduction to Tax Practice and Ethics
2. Chapter 2. Tax Research Methodology
Part 2. Primary Sources of Federal Tax Law
3. Chapter 3. Constitutional and Legislative Sources
4. Chapter 4. Administrative Regulations and Rulings
5. Chapter 5. Judicial Interpretations
Part 3. Research Tools
6. Chapter 6. Thomson Reuters Checkpoint
7. Chapter 7. CCH AnswerConnect
8. Chapter 8. Other Tax Services and Tax Periodicals
9. Chapter 9. Multijurisdictional Taxes
Part 4. Implementing the Research Tools
10. Chapter 10. Communicating Research Results
11. Chapter 11. Tax Planning
12. Chapter 12. Working with the IRS
13. Chapter 13. Tax Practice and Administration
, [Type the document title]
RESEARCH CASE SOLUTIONS
The Solutions To The Research Cases Are Valid As Of February 2020. It Is Likely That There Will Be
Changes In The Code, Regulations, Administrative Pronouncements, And Case Law After This
Manual Is Published. Further, It Is Likely That The Services Available To The Students Will Not Be
Identical To Those Available To The Authors Of This Manual. All Possible Citations Are Not Provided;
Only A Sample Of The Citations Most Likely Provided By Students Is Presented. Consequently, The
Students‘ Responses May Vary From Those Listed For Each Question.
Chapter 1
Note: For The Following Cases, Students May Present Other Positions, Which Could Be Considered
Ethically Correct. The Answers Presented Below Are The Views Of The Authors And Are Presented
As A Basis To Judge A Student‘S Ethical CONCLUSION:
1-1 Aicpa Code Of Professional Conduct Et
§ 1.200.001: Independence
Et § 1.100.001: Objectivity And Integrity
Et § 1.700.001: Confidential Client Information Et §
1.400.001: Acts Discreditable
Ssts No. 1: Tax Return Positions
It Is Not Advisable For Ahi Corporation To Complete The Transaction. Under Et §
1.100.001, All Professional Services By A Cpa Should Be Rendered With Objectivity
And Integrity, Avoiding Any Potential Or Existing Conflicts Of Interest. The Cpa Must
Exercise Due Professional Care In The Performance Of All Professional Services And
Comply With All Standards Promulgated By The Bodies Designated By The Aicpa
Council. Under Et §1.400.001, A Cpa Must Not Commit An Act That Is Discreditable To
The Profession. Under The Statements Of Standards For Tax
Services (Ssts), A Cpa Should Have A Good-Faith Belief That A Recommended
Position Has A Realistic Possibility Of Being Sustained If Challenged.
, [Type the document title]
The Cpa Must Use Judgment That Reflects Professional Competence And Serves The
Client‘S Needs. Written Communication Should Be Given To The Client In Important,
Unusual, Or Complicated Transactions. The Cpa Should Advise The Client Of Such
Risks As In The Instant Case. Where The Taxpayer Insists On The Specific Position,
The Cpa Should Not Continue With The Engagement As The Tax Return Position Is
Exploitative And Frivolous.
1-2. Aicpa Code Of Professional Conduct Et §
1.100.001: Objectivity And Integrity
Ssts No. 1: Tax Return Positions; No. 6: Knowledge Of Error: Return Preparation And
Administrative Proceedings
A Cpa Must Comply With All Standards Promulgated By Bodies Designated By The
Aicpa Council And Conform To Generally Accepted Accounting Principles. Under Et §
1.100.001, All Professional Services By A Cpa Should Be Rendered With Objectivity
And Integrity, Avoiding Any Potential Or Existing Conflicts Of Interest. In Addition, A
Cpa Should Neither Knowingly Misrepresent Facts Nor Subordinate His Or Her
Judgment To That Of Others In Rendering Any Professional Services.
Under The Statements Of Standards For Tax Services (Ssts), A Cpa Should Have A
Good-Faith Belief That A Recommended Position Has A Realistic Possibility Of Being
Sustained If Challenged. In The Instant Case, The Cpa Must Notify And Advise The
Client Promptly Upon His Or Her Knowledge Of A Prior Or Current Tax Return
Error(S) That Has A Significant Effect Upon The Taxpayer‘S Liability. The Client Must
Be Notified And Advised Either Orally Or In Writing. Once Rental Prices Of The
Current Area Have Been Verified And Compared Against The Amount Paid By
Haddock Corporation, The Cpa Should Take The Appropriate Actions. The Cpa
Should
Consider Whether To Proceed With The Preparation Of The Current Year‘S Return Or
Resign From The Engagement Completely. He Or She Should Not Sign The Tax Return
Until The Appropriate Measures Have Been Taken To Correct The Errors Made In The
