This course focuses, in particular, on tax research methods. The course begins with an overview of the various categories of federal, state, and local taxes that comprise our tax system. Next is a brief review of the history and constitutional underpinnings of the federal individual income tax. There follows an introduction to the internal revenue code as the primary source of federal tax law. Administrative sources of tax authority and the role of court decisions in the development and interpretation of federal tax law are also covered. The course then turns to the use of paper and electronic research sources to find primary and secondary authorities when analyzing a tax issue. Finally, the course addresses how to synthesize research results and how to communicate effectively in writing about tax research issues.