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You have been assigned your first research project for a client who is being audited. What are the steps to conducting tax research in preparing for the audit? What are a tax practitioner’s responsibilities when providing advice?


 For the second point, the steps to conducting research to prepare for an audit would be to investigate the facts and identify the issues, locate the appropriate authority, analyze the research, develop reasoning and conclusions, and communicate the recommendations. Finally, communicate to the client the facts, assumptions, issues, sources of authority, and conclusions with recommendations.

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