This course will be divided into two parts. The first half of the course will be devoted to learning about sources of information used in tax research, i.e., primary and secondary research sources, including the application of available internet links dealing with tax issues. The students will learn about information generated by both primary and secondary sources regarding tax legislation, administration and interpretation and secondary sources available to explain and assist tax researchers understanding tax issues. There will be an examination at the end of the first half of the course testing the students’ knowledge of these available sources and the tax research process. In the second half of the course, students will apply their research skills in preparing one written product. It will either require an objective analysis of tax issue(s) or deal with preparing an opinion letter or other similar written product regarding tax issue(s).