Course Quick Facts

  • Course Length: Approximately 1 Hour and 15 Minutes

  • CPE Hours: 1.5

  • Course Level: Beginner

  • Field(s) of Study: Taxation (1.5 Credits)

  • Who should attend: Tax practitioners who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

  • Required Knowledge: None

  • Advanced Prep: None

Learning Objectives

The sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple, plain language explanations and examples, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other.

  • Describe the different levels of authority in tax law

  • Differentiate between the different types of administrative authority in tax law

  • Identify the different courts that hear cases involving tax law



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


    • Glossary

    • PowerPoint Slides

  • 3


    • 2022-OWN2: New Business Compliance & Working with a Tax Preparer

  • 4


    • Review Questions

  • 5


    • Final Evaluation

  • 6


    • Thank You!

Single Course Price