200 wordsAPA formatted references
You are the Tax Manager at a large firm. The firm has experienced significant
growth in its tax practice. As a result, several new tax staff members were
hired. Most of the new tax staff just graduated and have minimal hands-on tax
experience. You are a mentor for a number of these new hires and need to help
them with their work.

Tax research is a skill that every tax accountant should possess. These
skills allow tax accountants to provide value-added services to its clients. In
addition, these skills are needed to evaluate nonroutine, unusual transactions.
Tax research may be needed to defend a tax position questioned by the IRS. One
important concept to understand within tax research is the hierarchy of the tax
authoritative sources.

Prepare an interoffice decision-aid/memo to your tax staff including the
following:

1. The primary and secondary authoritative sources, a description, and the
   differences between them.
2. The steps needed to conduct tax research, including the use of tax research
   databases.