Federal Tax Research,
11th Edition

Roby Sawyers, Steven Gill

ISBN-13: 9781337282987
Copyright 2018 | Published
576 pages | List Price: USD $312.95

FEDERAL TAX RESEARCH, 11E provides unparalleled hands-on tax research training and practice you need using the latest versions of the most widely used online tax research tools, such as Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg. CPA candidates, in particular, benefit from the coverage of professional and legal responsibilities and ethics as well as the federal tax process. This edition focuses on key research skills, critical problem-solving skills and the communication skills most important for today’s workplace.


1. Introduction to Tax Practice and Ethics.
2. Tax Research Methodology.
3. Constitutional and Legislative Sources.
4. Administrative Regulations and Rulings.
5. Judicial Interpretations.
6. Tax Services RIA Checkpoint.
7. Tax Services CCH Intelliconnect.
8. Tax Services Specialty and Others.
9. Multijurisdictional and Other Research.
10. Financial Accounting Research.
11. Communicating Research Results.
12. Tax Planning.
13. Working with the IRS.
14. Tax Practice and Administration: Sanctions, Agreements, and Disclosures.

  • Roby Sawyers

    Dr Roby Sawyers, PhD, CPA, CMA, is a professor in the Department of Accounting at North Carolina State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his MA from the University of South Florida and his PhD from Arizona State University. Dr Sawyers has taught a variety of undergraduate and graduate tax courses at both NC State and UNC-Chapel Hill and has served as a visiting professor in the International Management Program at the Catholic University in Lille, France, and the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien). He has taught continuing education courses for the AICPA, NCACPA, BDO Seidman, McGladrey and Pullen, Dixon, Hughes Goodman, KPMG and PricewaterhouseCoopers. In addition to co-authoring FEDERAL TAX RESEARCH, Dr Sawyers is a frequent contributor for leading academic, policy and professional tax journals. Dr Sawyers has been an active member of the AICPA's Tax Division, has served on the Tax Executive Committee, has chaired the Trust, Estate and Gift Tax Technical Resource Panel and has chaired the AICPA's task force on estate tax reform. He has also been active in tax policy issues in North Carolina, serving as the Chief of Staff for the North Carolina General Assembly's State and Local Fiscal Modernization Study Commission and as an advisor to the General Assembly's Joint Select Committee on Economic Development Incentives and North Carolina's Economic Development Board.

  • Steven Gill

    Dr. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a B.S. in accounting from the University of Florida (Gainesville, FL), an M.S. in taxation from Northeastern University (Boston, MA) and a Ph.D. in accounting (University of Massachusetts). Prior to entering academia, Dr. Gill worked for twelve years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and, ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings ("529") plans and wider interests in tax compliance behavior. He has taught undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. In addition to this best selling text, Dr. Gill serves as co-author of FEDERAL TAX RESEARCH.

  • SEARCHABLE DATABASE OF RESEARCH CASES PROVIDES SEAMLESS FLEXIBILITY. With this handy resource, you can assign cases that meet your specific student or course needs.

  • UPDATES ADDRESS CIRCULAR 230 AND THE REVISED AICPA CODE OF PROFESSIONAL CONDUCT. Students learn the latest rules governing practices related to the IRS.

  • UPDATES CLARIFY THE IRS APPEALS PROCESS. Students learn the details of effective IRS appeals today.

  • EXTENDED DISCUSSIONS FURTHER CLARIFIES STATUTES OF LIMITATIONS. Readers study the IRS’ statutes of limitations on tax returns.

  • MORE TAX RESEARCH CASES CHALLENGE STUDENTS TO THINK CRITICALLY. This edition offers additional, thought-provoking cases that deal with more ambiguous areas of the law.

  • MORE EXAMPLES GUIDE STUDENTS IN DEVELOPING PROFESSIONAL WRITTEN COMMUNICATION. Additional, effective examples of written file memos and client letters throughout this edition help students refine their own professional communication.

  • UPDATED SCREEN CAPTURES AND DEMONSTRATIONS FAMILIARIZE STUDENTS WITH LEADING ONLINE TOOLS. This edition prepares students to work successfully with some of today’ most widely used online tax research tools, such as Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg.

  • UPDATES PREPARE STUDENTS TO WORK ACROSS STATES OR COUNTRIES. New content further clarifies multistate and international tax laws.

  • UPDATES ADDRESS LATEST CHANGES TO FASB ACCOUNTING STANDARDS. This edition’s financial accounting research section captures the Codification ASC 740 on Accounting for Income Taxes.

  • BOOK OFFERS UNPRECEDENTED DEGREE OF HANDS-ON TAX RESEARCH ANALYSIS. This edition’s proven, hands-on approach focuses on active learning and real-world experiences to prepare your students for professional success.

  • UP-TO-DATE COVERAGE HIGHLIGHTS ONLINE RESEARCH SKILLS. Students learn to most effectively use today’s leading online tools with this edition’s in-depth focus on RIA Checkpoint and CCH IntelliConnect.

  • SUPERIOR USE OF SCREEN CAPTURES AND TUTORIALS MAKES IT EASIER TO PRESENT TODAY’S RESEARCH TOOLS. With this edition’s clear presentation, your students efficiently learn how to maximize the research tools available to them.

  • SEARCHABLE DATABASE OF RESEARCH CASES ENSURES IT IS SIMPLE TO SELECT THE BEST CASES FOR YOUR COURSE. This helpful, detailed database helps you, as instructor, locate and assign cases that meet your specific needs.

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

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