These Taxing Times – Taking Back Our Roles
25 Pages
English
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These Taxing Times – Taking Back Our Roles

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Downloading requires you to have access to the YouScribe library
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25 Pages
English

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These Taxing Times –Taking Back Our RolesSusan M. KlopperSLA Legal Division Tax RoundtableJune 8, 2003, NYC Annual Conferencesusan_klopper@bus.emory.eduSusan KlopperSLA Legal Division Tax RoundtableJune 2003These Taxing Times – Taking Back Our RolesWhat distinguishes tax research (why is it so strange)• My humble beginnings (proof that anyone can learn)Your safety nets (help is on the way)What you will need to master (quick & dirty version)A knowledge black hole (who could have guessed that conducting tax research would be so popular)Susan KlopperSLA Legal Division Tax RoundtableJune 2003Tax Research – What’s It All About???Even experienced legal researchers are insecure when it comes to conducting tax research!!!!Form of legal researchAnd yet....has its own unique “methodology,” its own process– Defined by the “big boys”• RIA, CCH, BNA, WGL, MB....Must understand how tax accountants think/approach research tax issuesSusan KlopperSLA Legal Division Tax RoundtableJune 2003My Personal Journal – Figuring Out the SystemLegal bib courseLibrarian’s wits – Ability to make them believe I knew exactly what they neededTap into network of experienced librarians– Andersen colleagues and other Big 8,5,4...– AICPA/FASB librarians– SLA Tax Librarians listservTap into network of experienced vendorsSusan KlopperSLA Legal Division Tax RoundtableJune 2003My Personal Journal – Figuring Out the SystemRead–Articles• Information and ...

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These Taxing Times  Taking Back Our Roles
Susan M. Klopper
SLA Legal Division Tax Roundtable
June 8, 2003, NYC Annual Conference
susan_klopper@bus.emory.edu
Susan Klopper SLA Legal Division Tax Roundtable June 2003
These Taxing Times  Taking Back Our Roles
What distinguishes tax research (why is it so strange) My humble beginnings (proof that anyone can learn) Your safety nets (help is on the way) What you will need to master (quick & dirty version) A knowledge black hole (who could have guessed that conducting tax research would be so popular)
Susan Klopper SLA Legal Division Tax Roundtable June 2003
Tax Research  What s It All About???
Even experienced legal researchers are insecure when it comes to conducting tax research!!!!
Form of legal research And yet....has its own unique methodology, its own process  Defined by the big boys  RIA, CCH, BNA, WGL, MB.... Must understand how tax accountants think/approach research tax issues
Susan Klopper SLA Legal Division Tax Roundtable June 2003
My Personal Journal  Figuring Out the System
Legal bib course Librarians wits  Ability to make them believe I knew exactly what they needed ap into network of experienced librarians  Andersen colleagues and other Big 8,5,4...  AICPA/FASB librarians  SLA Tax Librarians listserv ap into network of experienced vendors
Susan Klopper SLA Legal Division Tax Roundtable June 2003
My Personal Journal  Figuring Out the System
Read  Articles  Information and accounting/tax industry publications  Vendor material Learn by the touch approach  No substitute for understanding organization of print sources
Susan Klopper SLA Legal Division Tax Roundtable June 2003
Safety Nets
Information Professional Networks  Veteran Big ? Librarians  SLA Tax Librarians Listserv  AALL local chapters (you rub my back...)  U of Mississippis AICPA Collection
Articles  IP journals (old but still invaluable)  Tax/accounting trade journals  Taxes, Tax Advisor....
Susan Klopper SLA Legal Division Tax Roundtable June 2003
Safety Nets
Pathfinders  Virtual community of sharing at its best Core Handbooks  Federal Tax Research: Guide to Materials and Techniques, Gail Levin, Richmond Press  Tax Research Techniques, Robert L. Gartner and Dave N. Stewart, ed., AICPA (out of print)  Vendor How Tos (most out of print)  Tax Terms: Definitions of Commonly Used Tax Phrases, CCH
Susan Klopper SLA Legal Division Tax Roundtable June 2003
Locating Pathfinders
or PowerPoint
Susan Klopper SLA Legal Division Tax Roundtable June 2003
What You Will Need to Master
Understand basics of the U.S. legal tax system
Be familiar with the publishers that dominate the industry
Knowledge of strengths and limitations of both print and electronic tax primary & secondary resources
Susan Klopper SLA Legal Division Tax Roundtable June 2003
uJenbael32 00Susan KlopioisTan Rox dtunSrepL ALlageviD Se
House Bill H.R. 8203
Public Law 95-29
HW&M Committee Report
Floor debate
Joint Conference Committee
Senate Finance Committee
Floor debate
General Explanation _ ct, of the A AKA the Blue Book
Senate Finance Committee Report
The Legislative Process: Title 26
Introduction of all tax legislation begins in House Ways the House& Means Nonauthorative Committee but very important Joint Committee on Taxation
3052lS.  Bilnate
Translating Public Laws into Years
If the law is passed in the 1900s (e.g. P.L. 95-29)  Multiply the number of the Congress by 2: 95 x 2 = 190  Subtract 112 (difference between 1900 and 1788): 190  112  Balance is the year of that Congress: 1978
If the law is passed beginning with year 2000 (e.g. P.L. 107-54)  Multiply the number of the Congress by 2: 107 x 2 = 114  Subtract 212 (difference between 2000 and 1788): 214  212  Balance is the year of that Congress: 2002
Susan Klopper SLA Legal Division Tax Roundtable June 2003