LAWS 8128 Tax Law Research

This course develops the research methods and analytical skills necessary to navigate the complex landscape of federal, state, and international tax law. Its goal is to produce practiceready researchers who can critically evaluate issues, develop effective research strategies, and use analytical reasoning to resolve complex questions. Grounded in the hierarchy of tax authority from the Internal Revenue Code and Treasury regulations to IRS administrative guidance and judicial decisions students learn to critically evaluate the weight and limitations of each source. The course provides instruction and handson experience with leading specialized tax research platforms, including Bloomberg Law Tax, Checkpoint, Tax Analysts, and IBFD, alongside Westlaw and Lexis. It also provides a framework for critically evaluating the capabilities and limitations of emerging artificial intelligence (AI) research tools. Upon completion, students will be equipped to independently address complex tax research issues in academic or practice settings.