Research Process > Research Steps

Step 4: Reaching a Conclusion

Once all of the facts and issues have been established, and the relevant authorities determined, it is time to draw some conclusions. The final research step is both subjective and objective. You must reach objective conclusions about each primary authority and how it applies to the facts and issues under consideration. From these conclusions, you must subjectively determine which of the often-conflicting interpretations is the correct one. The answer to your particular question may be clearly stated in the applicable section of the Internal Revenue Code, or you may be required to apply other primary authorities to determine what your best approach is.

Tax research is an iterative process, focusing in to soon on one particular code section or other primary authority, can result in missed information, and possibly a wrong conclusion. If you are not comfortable with the conclusions you have reached, or require additional clarification, it is probably best that you consult a tax professional.

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