TAX 670 is a graduate course at Southern New Hampshire University (SNHU) on the methods and techniques of federal tax research. SNHU lists it at 3 credits, and its description also covers the rules and procedures for representing clients before the Internal Revenue Service.
The challenge is that tax research is a method, not a body of facts. You are marked on how you find, weigh and apply authority, so a correct conclusion without a clear trail of support rarely earns full marks.
Course at a Glance
| Item | Details |
|---|---|
| University | Southern New Hampshire University |
| Code and title | TAX 670 Tax Research Methodology |
| Level | Graduate, 3 credits |
| Subject area | Federal tax research and representation |
| Focus | Research techniques, authorities, rules for representing clients before the IRS |
What TAX 670 Covers
| Part of the description | What it means in practice |
|---|---|
| Methods and techniques of federal tax research | Framing a question, finding authority, analyzing and concluding |
| Rules and procedures for representing clients before the IRS | Understanding what a representative may do and the standards that apply |
Key Concepts Explained
The Research Cycle
A common approach has five steps: establish the facts, identify the issue, locate relevant authority, analyze how the authority applies, and communicate a conclusion. Keeping to the cycle stops you from searching before you know what you are asking.
Illustration (invented question, method only): "Can a client deduct a particular cost?" First state the facts. Then the issue: does this cost fall within the category the law allows? Then find the primary authority and any interpretation of it, apply them to the facts, and conclude with a confidence level and any open points.
Weight of Authority
Not every source carries the same weight. Statutes and regulations are primary authority, administrative guidance and court decisions carry different weight, and commentary is secondary. Say which kind of source you rely on and why it matters.
Representation Standards
Representing a client before the IRS has rules about who may do so and the duties involved. Learn the vocabulary and be precise about what is permitted.
Typical Assignments and How to Approach Them
The course sets exact tasks. The formats below are common in tax research courses and are general guidance only.
| Assignment type | What it tests | How to approach it |
|---|---|---|
| Research memo | Issue, authority, analysis, conclusion | Use a fixed structure and cite every authority |
| Client letter | Translating findings for a non-expert | Lead with the answer, explain in plain language, note limits |
| Authority evaluation | Weighing sources | Rank sources by weight and explain any conflict |
| Representation scenario | Applying procedural rules | Identify the rule, the facts and the permitted action |
Anatomy of a Strong Research Memo
| Section | What it contains |
|---|---|
| Facts | Only the facts that matter, stated neutrally |
| Issue | A specific question the law can answer |
| Authority | Rules and sources, with weight noted |
| Analysis | How the rules apply to these facts, including counterpoints |
| Conclusion | The answer, its strength and next steps |
Markers often check the analysis section most closely, because it shows reasoning. Resist the urge to quote at length; explain how the rule works on the facts instead.
Keeping a Research Log
Record each search, the sources you opened, which you kept and why. A log makes it easy to cite accurately, shows your method, and helps you explain your path if a reader asks how you reached a conclusion.
The log also helps when sources conflict. Note which carries more weight and why, so the memo can state the conflict openly.
What a Strong TAX 670 Submission Looks Like
A strong memo has an issue narrow enough to be answered and a conclusion that actually answers it. Each statement of law has a citation, and the analysis explains why the authority applies to these facts, not just that it exists.
It also shows judgment about the weight of sources and acknowledges where authority is uncertain. A reader should be able to retrace your steps from the memo alone.
Questions to Ask Your Instructor
Ask which databases or sources the course expects you to use, how citations should be formatted, and how long a memo should be. Ask also whether the course wants a firm conclusion or a range of likely outcomes where authority is uncertain. Clear answers early prevent rework.
Where Students Get Stuck
- Weak issue statements. A vague question leads to a vague memo; make it specific.
- Citing without analysis. Applying the authority to the facts is the heart of the memo.
- Treating all sources alike. State the weight of each authority.
- Overconfident conclusions. Note uncertainty where authority is thin or conflicting.
Study Tips for TAX 670
- Keep a template memo with headings for facts, issue, authority, analysis and conclusion.
- Record every search term and source in a log so you can retrace your path.
- Check whether the authority is current before relying on it.
- Write the issue statement first and revise it as your research develops.
How We Help with TAX 670
Send the question, facts, any required sources and the rubric. A writer with tax knowledge can explain the research method, prepare a model memo for a comparable question, or review your draft for structure, support and clarity. Always check current authority yourself.
GradeEssays is independent and not affiliated with SNHU. Our work is a study and reference aid; submit your own work under SNHU's academic integrity policy. Orders are written from scratch, include free revisions within the scope of your original request, and are refunded in full if late.
Strengthen Your TAX 670 Research
Share the prompt and your draft. We prepare a model research memo or review your own for structure and authority.
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Frequently Asked Questions
SNHU's catalog lists it as 3 credits at graduate level.
The methods and techniques of federal tax research and the rules for representing clients before the IRS.
Research courses usually produce written memos and letters, so clear structure matters as much as the answer.
Facts, issue, authority, analysis and conclusion.
The catalog lists it as offered online.
Yes. We can check structure, support and clarity, while you submit your own final work.