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1.Use any major tax service to answer the following
questions :
a. What are the principal primary sources?
b. What are the principal secondary sources?
2. Compare the features of the computer ized tax services
with those of Internet sites maintained by noncommerc ial institutions . What
are the relative advantages and disadvantages of each? Cou ld the latter sites
serve as a substitute for a commercia l tax service?

1.According to the Statements on Standards for Tax Services,
what belief should a CPA have before caking a pro -taxpayer position on a tax
return?
2. List an advisor’s duties that are excluded under the
AICPA’s Statements on Standards for Tax Services.
3. List three requirements that apply to written advice
under Treasury Department Circular
4. Explain how Treasury Department Circular 230 differs from
the AICPA’s Statements on Standards for Tax Services.

1. Using IRS Rulings. Locate PLR 8733007 and Rev. Rul.
81-219.
a. Briefly summarize the tax issue and conclusion of each
ruling.
b. Under what circumstances can a researcher rely on the
private letter ruling?
c. Under what circumstances can a researcher rely on the
revenue ruling?
2. Using Treasury pronouncements. Which IRC section(s) does
Rev. Rul. 2001 -29 interpret? Hint: consult the official pronouncement of the
IRS

Detennining Acquiescence.
a. What official action (acquiescence or nonacquiescence) did the IRS Commissioner take regarding the 1985 Tax Court decision in john McIntosh, 85 T.C. 31 (1985)? Hint: Consult Actions on Decisions (AOD).
b. Did this action concern all issues in the case? If not, explain. (Before answering this question, consult the headnote to the court opinion.)

Detennining Acquiescence.
1.
a. What 2015 action (acquiescence or nonacquiescence ) did
the IRS Commissioner take regarding the 9th Circuit decision in Voss v.
Commissioner, 116 AITR 2d 2015 -5529? Hint: Consult Actions on Decisions (AOD).
b. What issue did the AOD address?
2.
Detennining Acquiescence. a. What original action
(acquiescence or nonacquiescence) did the IRS Commissioner take regarding the
1982 Tax Court decision in Doyle, Dane, Bernbach, Inc., 79 T.C. 101 (1982)?
Hint: Consult Actions on Decisions (AOD). b. Did the IRS Commissioner
subsequently change his mind? If so, when?