Tax Research - Tools and Citator   Updated

This course examines tax research tools and citation-analysis techniques used to determine history, treatment, and continuing precedential value of judicial tax authorities. Participants learn how citators assist in identifying later authorities that follow, distinguish, criticize, reverse, or otherwise discuss an earlier decision. The course principally illustrates these techniques using Thomson Reuters Checkpoint/Checkpoint Edge and also discusses other electronic citation-analysis services. The course further addresses AI-assisted research and the importance of independently verifying AI-generated results, citations, and conclusions against primary authority and current citator information.

NOTE: To complete this course, you should have access to a current electronic tax or legal research service with citation-analysis functionality, such as Thomson Reuters Checkpoint Edge, Wolters Kluwer CCH AnswerConnect/Vital Law, or Lexis Tax with Shepard's Citations Service. Because the course exercises principally illustrate Checkpoint/Checkpoint Edge, access to Checkpoint Edge is recommended. This tax research course on research tools and use of the Citator provides you with the insight needed to appreciate the holdings issued by the U.S. courts and how they are viewed by judges in other cases dealing with similar issues. This course also introduces the Citator research tools and illustrates how to use them with Thomson Reuters Checkpoint Edge (Checkpoint).

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.