40 The process of analyzing the primary authority uncovered

40.       The process of analyzing the primary authority uncovered by tax research includes the following:

a.         Reading only annotations and editorial information included in tax services.

b.         Determining whether a primary authority is relevant, that is, sufficiently factually similar to the case of the taxpayer to be of use.

c.         Determining if the primary authority found is still good law through the use of a Citator.

d.         Both a and b.

e.         Both b and c.

Solution

While conducting a tax research for your case, a primary authority ruling can only be used when the facts of the case are similar to those of the taxpayer in question. Thus, relevevance and factual similarity is determined. Further, through the use of a citator the history of the case and treatment by subsequent courts is determined to make sure that your case is still good in law.

Thus, the correct option is b and c.