Tax Research - Intermediate Concepts Webcast [TRS2]

Subject:

Dec 3, 2026
Time: 08:00am-10:00am
Taxation

Credit Hours:

2.00

Price:

Member: $125.00
Non-member: $155.00

Discussion Leader:

Joel M. DiCicco, PHD, CPA

Dr. Joel DiCicco is a CPA with over 35 years of practitioner experience in finance, taxation, and accounting. For approximately 20 years, Joel worked for the IRS with increasing responsibility, leading to his position as territory manager for Financial Products. In this role, he worked and supervised the most complex and sophisticated tax structuring and valuation issues. He also served on details as territory manager for both Global High Wealth and Large Business Employment Taxes. Dr. DiCicco has been a faculty member at Florida Atlantic University for more than 15 years, and he is now a full-time senior instructor for the graduate executive programs, where he lectures in the areas of accounting, finance, and taxation. Joel serves on the Florida Institute of CPA’s Editorial Committee for CPA Today and the Accounting Principles and Auditing Standards Committee. In addition to his PhD from Florida Atlantic University in public administration focusing on budgeting and finance, Joel has both a MS in taxation from Florida International University and an MBA in finance from Manhattan College. He is credentialed in valuation, forensics, and management accounting.

Full Description

Tax Research - Intermediate Concepts Webcast (TRS2)

December 3rd, 2026 / 8:00 am 10:00 am

Live Webcast / Washington Society of CPAs Virtual Classroom

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.

Major Topics:
-Tax code hierarchy
-Organization of an Internal Revenue Code section
-Special rules for IRC citation
-Citing other primary authorities
-Private letter rulings
-Primary vs. secondary authority
-Secondary sources of authority
-Steps in the tax research process
-Research memoranda

Learning Objectives:
-Understand the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings
-Identify the circumstances when a client may want to consider requesting a private letter ruling
-Differentiate between primary and secondary pieces of authority
-Understand the steps to the tax research process and the parts of a tax research memorandum

Designed For: Accounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

CPE Credits: 2, Taxation

Level of Knowledge: Intermediate

Prerequisite: A basic familiarity with tax research

Acronym: TRS2

Discussion Leader: Joel M. DiCicco, PHD, CPA