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Course Description

This course provides a comprehensive review of primary tax law sources. Participants will learn proper citation of primary sources and be provided with dozens of free Internet sites that provide all of the tax law resources. Tax research methodology is defined and demonstrated through multiple case studies.


Mark Seid, EA, CPA, USTCP

Mark F. Seid, EA, CPA has an active tax practice in Paso Robles, California specializing in small businesses and tax controversy. A National Tax Practice Institute graduate, Mark is admitted to practice before the U.S. Tax Court. He has served as an Internal Revenue Agent with the IRS in San Jose and San Luis Obispo, California, a state director for the California Society of Enrolled Agents, and the chair for the society’s Finance and Budget committee. He regularly presents courses to tax professionals on issues affecting small businesses.

Course Specifics

May 3, 2017

Compliance Information

IRS Provider #: OMYXB
IRS Course ID: 0MYXB-T-01177-17-O
IRS Federal Tax Law Credits: 4
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1130
CTEC Federal Tax Law Credits: 4
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify tax research methodology
  • Cite how to use primary tax law sources and tax research services
  • Identify the various levels of authority
  • Identify how to use the Internal Revenue Manual when representing clients

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