Why is a thorough knowledge of sources of tax law so important for a professional person who works in the tax area?

A.

Due to the vast volume of tax law sources, it is impossible for any person to have recall knowledge of the tax law. Thus, the ability to understand what the relevant sources of tax law are, their relative importance, and where to find the sources are vital to a person working in the tax area.

B.

There are very few sources of tax law. It is important for a professional person working in the tax area to understand these sources because a knowledge of sources of tax law is required by most state CPA licensing boards.

C.

There are very few sources of tax law. It is important for a professional person working in the tax area to understand these sources because a knowledge of sources of tax law is required to practice before the IRS.

D.

Both B & C are correct.