Perform the basic steps in tax research Understand Facts – you need to understand the facts to be able to understand the question, whether they be open or closed. By interviewing clients, speaking to 3rd parties, and review client documents, one can establish the facts for a research question. Identify Issues – the best method for identifying the issues is by understanding the client’s facts and combining it with your understanding of the facts and knowledge of tax law. Locate Relevant Authorities – finding relevant authorities that address the tax issue can be found through various tax services that cater to identifying relevant authorities such as annotated tax services and topical tax services. Analyze the Tax Authorities – one needs to make sure that the authorities being used are still valid and up to date. The researcher needs to fully understand the relevant authorities so that they know whether or not it can be applied to their research problem. Document and Communicate Research Results – researcher drafts an internal research memo for their supervisor’s attention consisting of facts, issues, authority list, conclusion, and analysis. As such, it should be written in an objective manner. Aside from internal research memos, client letters are sent to the clients, often summarizing the research and recommendations.