How To Do Tax Research

This video covers both legal research generally & variations specific to tax. Indiana University law librarian Ashley Ahlbrand walks through the steps involved in doing effective tax law research. The video also covers primary vs. secondary sources and tax-specific sources. For our video on general legal research only, see    • How To Do Legal Research  .

CONTENTS OF THIS VIDEO:
00:00 - Introductions
00:19 - Legal Research In General: Starting A Legal Research Project
01:02 - Planning Your Research
02:00 - Where to Start: Primary vs. Secondary Sources
04:03 - Is There A Statute On Point?
05:00 - Case Law
05:21 - Using Headnotes & Citing References
05:45 - Ensuring Authorities Are Current: Citators
06:37 - How To Identify When Your Research Is Done
07:27 - Tax Research Specifically: What's Different?
07:54 - Starting A Tax Research Project
07:59 - Tax-Relevant Facts Facts
08:43 - Context of the Research
10:06 - Tax Secondary Sources
11:34 - Tax Statutes
13:27 - Tax Cases
13:40 - Federal Courts That Hear Tax Cases
14:22 - U.S. Tax Court Opinions
14:52 - The Importance of Administrative Materials
15:39 - Brief Review of the Major Steps in the Tax Research Process
17:10 - Wrap-Up
17:27 - Visualization of the Legal Research Process

For reading on Tax Research, we recommend:
Gail Levin Richmond, Federal Tax Research: Guide to Materials and Techniques (latest edition)
Leandra Lederman & Stephen W. Mazza, Tax Controversies: Practice and Procedure (latest edition), Ch. 20

Break Into Tax thanks Gail Richmond for comments on a draft of this video and Nickolas Cole for the circular speaker images in the thumbnail.

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