Which of the following statements regarding the tax research process is FALSE?

a. A tax researcher should be as precise as possible in formulating tax research questions.

b. Judicial decisions resulting from conflicts between taxpayers and the IRS represent an important source of secondary authority.

c. The Citator may be used to determine the status of tax judicial decisions, revenue rulings, and revenue procedures.

d. Researchers are required to make evaluative judgments when the relevant authority relates to a conclusion inferred from a set of facts, rather than to the facts themselves