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Tax Research Insights

Practical perspectives on AI tax research, citation accuracy, and technology that works for practitioners.

CPA CPE That Counts: Using Primary-Source Research for Self-Study Credit

Continuing-education rules differ by credential. EAs follow Circular 230 Section 10.6 (72 hours per cycle); CPAs answer to state boards and NASBA. Self-study credit comes from approved programs, not independent reading, but primary-source-based CE makes the required hours improve your practice.

Jun 29, 2026Read more

Guide8 min read

What Research Standards Must Credentialed Tax Preparers Meet?

Credentialed tax preparers answer to three overlapping standards: Circular 230, the IRC 6694 preparer penalties, and the 6662 accuracy-related penalty. All three turn on the authority behind each position and the research that documents it.

Jun 26, 2026Read more

Guide7 min read

Defending a Research Memo in an IRS Appeals Conference

At an IRS Appeals conference, a contemporaneous, citation-backed research memo is your strongest evidence. Appeals settles on the hazards of litigation, and documented substantial authority, reasonable cause under IRC 6664(c), and the 6751(b) approval check all move that probability in your client's favor.

Jun 25, 2026Read more

Guide6 min read

Documenting Research for Malpractice Insurance Audits

The same contemporaneous research file that satisfies Circular 230 and defends an IRC 6694 preparer penalty is what a professional-liability (E&O) review wants to see. One workpaper standard answers the carrier and the IRS at once.

Jun 24, 2026Read more

Insight5 min read

Can You Trust AI for Tax Research? What CPAs Should Verify First

Whether you can trust AI for tax research depends on one thing: whether the tool cites primary authority you can verify. Here is what CPAs and EAs should check before relying on an AI answer on a return.

Jun 1, 2026Read more

Comparison5 min read

Best ChatGPT Alternatives for Tax Research in 2026

If ChatGPT's tax answers are not citation-backed enough for professional use, the best alternatives are purpose-built tax research tools. Here is what to look for and how the options compare for CPAs and EAs in 2026.

May 30, 2026Read more

Comparison5 min read

Bloomberg Tax vs Tax Orator: A Research Tool Comparison

A side-by-side comparison of Bloomberg Tax and Tax Orator for tax professionals: source depth, citation transparency, pricing, and which research tool fits a solo or small-firm practice in 2026.

May 29, 2026Read more

Comparison6 min read

Thomson Reuters Checkpoint Alternatives for Solo and Small-Firm CPAs

If you are reconsidering a Thomson Reuters Checkpoint renewal, the practical alternatives are other editorial databases, AI-first research tools, and direct government sources. Here is how they compare for a solo or small-firm CPA in 2026.

May 28, 2026Read more

Guide8 min read

Due Diligence Checklist for Paid Preparers Under Circular 230

Circular 230 (31 CFR Part 10) requires paid preparers to exercise due diligence in determining the correctness of positions taken on returns. Here is a practical checklist for meeting that standard with documented research.

May 25, 2026Read more

Guide7 min read

What Tax Research Tools Do Enrolled Agents Actually Need?

Enrolled Agents need tools that cover IRS publications, Treasury Regulations, Tax Court memorandum opinions, and state guidance for their representation work. Here is what to look for and what you can skip.

May 22, 2026Read more

Guide6 min read

Reading a Treasury Decision: A Field Guide for Practitioners

A Treasury Decision is the document that creates, amends, or removes Treasury Regulations. It contains the preamble (which explains the IRS reasoning), the regulatory text (which has the force of law), and the effective date. Here is how to read one efficiently.

May 21, 2026Read more

Guide8 min read

When Does a Tax Court Opinion Become Precedent?

Regular Tax Court opinions are binding precedent. Memorandum opinions are not, though they carry persuasive weight. Summary opinions under IRC 7463 cannot be cited at all. The distinction determines whether your research memo rests on solid ground.

May 20, 2026Read more

Guide8 min read

How to Read an IRS Notice in Under Five Minutes

IRS Notices follow a predictable structure: Purpose, Background, Guidance, Effective Date, and Reliance. Learning to read that structure lets you parse any Notice in under five minutes.

May 18, 2026Read more

Guide8 min read

What Changed for 2025 Bonus Depreciation Under OBBBA?

The One Big Beautiful Bill Act permanently restored 100% first-year bonus depreciation for eligible property acquired and placed in service after January 19, 2025. Here is what changed, what it means for state conformity, and how to plan around the new rules.

May 15, 2026Read more

Guide8 min read

Treasury Regulations vs Revenue Rulings vs Private Letter Rulings: Hierarchy Every CPA Should Know

Not all IRS guidance carries the same legal weight. Treasury Regulations have the force of law; Revenue Rulings represent the IRS position; Private Letter Rulings bind only the requesting taxpayer. Understanding this hierarchy determines whether your research memo holds up.

May 14, 2026Read more

Guide8 min read

What Is IRC 199A? A Practitioner's Walkthrough of the QBI Deduction

IRC 199A allows a deduction of up to 20% of qualified business income for pass-through entity owners. After OBBBA made the deduction permanent, practitioners need to understand the updated thresholds, SSTB rules, and W-2/UBIA limitations.

May 13, 2026Read more

Guide7 min read

Florida Sales Tax Nexus After Wayfair: What Solo CPAs Need to Know

Florida adopted economic nexus rules effective July 1, 2021. Remote sellers exceeding $100,000 in Florida sales must register, collect, and remit sales tax. Here is what triggers nexus and what solo practitioners need to advise clients.

May 11, 2026Read more

Guide7 min read

Texas Franchise Tax: What Multi-State CPAs Get Wrong

The Texas franchise tax is a margin tax, not an income tax. It does not conform to the IRC in the way income tax states do. Here are the errors multi-state practitioners make most often.

May 8, 2026Read more

Guide7 min read

Does New York Tax Pass-Through Entity Elections?

New York's PTET allows eligible partnerships and S corporations to elect an entity-level tax, generating a corresponding credit for partners and shareholders. Here is how it interacts with rolling conformity and the federal SALT cap.

May 7, 2026Read more

Guide6 min read

Does California Conform to Federal Bonus Depreciation in 2025?

California conforms to the IRC as of January 1, 2015. OBBBA's restoration of 100% bonus depreciation under IRC 168(k) does not apply at the state level. Here is what practitioners need to calculate instead.

May 6, 2026Read more

Guide10 min read

State Conformity to Federal Tax Law: Rolling vs Static vs Selective

State conformity to federal tax law falls into three models. After OBBBA, the model your client's state uses determines whether federal changes apply at the state level.

May 4, 2026Read more

Practice Economics9 min read

How to Price a CAS Engagement That Includes Tax Research

CAS engagements that include 5-10 research questions per month hide 2.5-5 hours of unbilled work. Three pricing models compared with the math that matters.

May 1, 2026Read more

Practice Economics9 min read

Building a Research Playbook for Your First Staff Accountant

A research playbook gets a new hire to competent tax research output in weeks instead of months. Here are the five components every firm needs to document.

Apr 30, 2026Read more

Practice Economics10 min read

When to Outsource Tax Research vs Keep It In-House

Most firms under 5 practitioners should keep research in-house with AI tools. Firms above 10 benefit from a hybrid. Here is the decision framework and the math behind it.

Apr 29, 2026Read more

Practice Economics7 min read

Billable-Hour Economics of Complex Tax Questions

Complex tax research questions can consume 30 to 90 minutes each. At typical billing rates, the cost per question is $125 to $600. A CPA breaks down the economics and what faster research actually means for your bottom line.

Apr 27, 2026Read more

Comparison8 min read

CCH Axcess vs Thomson Reuters Checkpoint vs Tax Orator

A practicing CPA compares the three main categories of tax research tools: traditional editorial databases (CCH, Checkpoint), AI-first research (Tax Orator), and what each does best.

Apr 24, 2026Read more

Practice Economics6 min read

How Much Does Tax Research Actually Cost per Return?

The real cost of tax research isn't the subscription fee. It's the 30 minutes per question at your billing rate. A CPA breaks down the math on traditional databases, AI tools, and the hidden cost of 'free' Google searches.

Apr 23, 2026Read more

Insight6 min read

What Is Citation-Backed Tax Research? And Why It Matters for Your Practice

Citation-backed tax research verifies every answer against primary sources like IRC sections, Treasury Regulations, and Revenue Rulings. Learn how it works and why it matters for CPAs and EAs.

Apr 15, 2026Read more

Comparison10 min read

Best AI Tax Research Software for CPAs in 2026

A practitioner's comparison of AI tax research tools for CPAs. Tax Orator, TaxGPT, Blue J, CPA Pilot, and ChatGPT evaluated on citation accuracy, pricing, and real-world usability.

Apr 14, 2026Read more

Comparison8 min read

Tax Orator vs TaxGPT: Which AI Tax Research Tool Fits Your Practice?

A detailed comparison of Tax Orator and TaxGPT for tax professionals. Citations, pricing, source databases, and real-world usability compared side by side.

Apr 13, 2026Read more

Guide8 min read

The Solo CPA's Guide to AI Tax Research

How solo CPAs and small practitioners can use AI tax research to handle complex questions without the overhead of traditional databases. Practical workflow tips from a practicing CPA.

Apr 12, 2026Read more

Comparison8 min read

Tax Orator vs ChatGPT: Why General AI Falls Short for Tax Research

ChatGPT and Claude can answer tax questions, but can you trust the answers? A CPA explains why purpose-built tax research tools with citations outperform general AI for professional use.

Apr 11, 2026Read more

Tax Research Insights

Latest posts

CPA CPE That Counts: Using Primary-Source Research for Self-Study Credit

What Research Standards Must Credentialed Tax Preparers Meet?

Defending a Research Memo in an IRS Appeals Conference

Documenting Research for Malpractice Insurance Audits

Can You Trust AI for Tax Research? What CPAs Should Verify First

Best ChatGPT Alternatives for Tax Research in 2026

Bloomberg Tax vs Tax Orator: A Research Tool Comparison

Thomson Reuters Checkpoint Alternatives for Solo and Small-Firm CPAs

Due Diligence Checklist for Paid Preparers Under Circular 230

What Tax Research Tools Do Enrolled Agents Actually Need?

Reading a Treasury Decision: A Field Guide for Practitioners

When Does a Tax Court Opinion Become Precedent?

How to Read an IRS Notice in Under Five Minutes

What Changed for 2025 Bonus Depreciation Under OBBBA?

Treasury Regulations vs Revenue Rulings vs Private Letter Rulings: Hierarchy Every CPA Should Know

What Is IRC 199A? A Practitioner's Walkthrough of the QBI Deduction

Florida Sales Tax Nexus After Wayfair: What Solo CPAs Need to Know

Texas Franchise Tax: What Multi-State CPAs Get Wrong

Does New York Tax Pass-Through Entity Elections?

Does California Conform to Federal Bonus Depreciation in 2025?

State Conformity to Federal Tax Law: Rolling vs Static vs Selective

How to Price a CAS Engagement That Includes Tax Research

Building a Research Playbook for Your First Staff Accountant

When to Outsource Tax Research vs Keep It In-House

Billable-Hour Economics of Complex Tax Questions

CCH Axcess vs Thomson Reuters Checkpoint vs Tax Orator

How Much Does Tax Research Actually Cost per Return?

What Is Citation-Backed Tax Research? And Why It Matters for Your Practice

Best AI Tax Research Software for CPAs in 2026

Tax Orator vs TaxGPT: Which AI Tax Research Tool Fits Your Practice?

The Solo CPA's Guide to AI Tax Research

Tax Orator vs ChatGPT: Why General AI Falls Short for Tax Research