(1) Is J. C.’s thinking correct? Is the answer to this question found in the Internal Revenue Code? If not, what type of authority answers this question?
2) What is the general issue to be addressed?
(3) What key words would you use to research this question?
(4) what online tax research tools would you use to answer the question?
(5) What important information would you include in a memo/letter to the “client” to communicate the results of your research?