This tax research course on the judicial system hones your tax research skills by introducing you to the judicial system for appealing an IRS tax decision. It is the first of three courses dealing with the judicial system. It is advisable to take these three courses in sequence. The tax research course on judicial interpretations furthers your tax research skills by introducing you to the reading and interpreting of decisions rendered by the various courts. The third tax research course discusses research tools (including the Citator) available to a researcher and illustrates how to use them with Checkpoint. NOTE: To complete this course, you must have access to at least one tax service [e.g., Thomson Reuters Checkpoint (RIA) or Checkpoint Edge, CCH Incorporated, or Shepard's (part of LEXIS Publishing)]. However, the course relies on the use of Checkpoint.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.