Course Quick Facts

  • Course Length: Approximately 1 hour

  • Course Level: Intermediate

  • Field(s) of Study:

  • Taxation (1.0 CPE credit), Tax Planning (1.0 CFP credit)

  • Who should attend: CPAs, Controllers, Accountants, Tax Practitioners and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

  • Required Knowledge: Basic knowledge of tax law

  • Advanced Prep: None

Learning Objectives

Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources and describing the steps in the tax research process.

  • Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings

  • Identify the circumstances when a client may want to consider requesting a private letter ruling.

  • Differentiate between primary and secondary pieces of authority

  • Illustrate the steps to the tax research process and the parts of a tax research memorandum



David Peters

David Peters is the Founder and Owner of Peters Tax Preparation & Consulting in Richmond, VA. He has over fourteen years of experience in financial services, including 3 years in the hedge fund industry and six years in the insurance industry. David was the first-ever Chief Financial Officer at - a position he held for over three years. He is a national CPE Instructor/Discussion Leader for the AICPA, Surgent, and Kaplan. He regularly teaches courses in accounting, finance, insurance, and ethics throughout the United States. He holds four Masters degrees. He contributes regularly to various CPA publications, including NCACPA’s Interim Report, SCACPA’s CPA Report, and VSCPA’s Disclosures. He was also a co-author of the 2018 Virginia CPA Ethics course – a required course for all CPA’s licensed in the Commonwealth of Virginia.

Course curriculum

  • 1


  • 2


    • Downloads

  • 3


    • Segment #1

  • 4


    • Knowledge Check 1

  • 5


    • Segment #2

  • 6


    • Knowledge Check 2

  • 7


    • Segment #3

  • 8


    • Knowledge Check 3

  • 9


    • Segment #4

  • 10


    • Knowledge Check 4

  • 11


    • Segment #5

  • 12


    • Final Exam

  • 13


    • Thank You!

Single Course Price

Financial and Investment Advisory services offered through CFO Capital Management. Brokerage and Custodial Services offered through TD Ameritrade Institutional, member FINRA and SIPC. CFO-CM and TDA are not affiliated.  Tax services are provided by Peters Tax Preparation & Consulting, PC and are not provided by CFO Capital Management.

 David Peters Financial

Mail to: 8005-C, #129, Creighton Pkwy #129, Mechanicsville, VA 23111

1657 West Broad Street, #5, Richmond, VA 23220