1. Why do tax practitioners use a commercial tax service when most primary sources are available for free on the
Internet?
a. Commercial tax services provide editorial explanations and expert analysis of primary tax law.
b. Practitioners are able to provide faster, more accurate solutions to clients‘ tax problems.
c. Tax services facilitate more efficient, effective, and comprehensive searches.
d. Commercial tax services organize tax law source materials into a single database system.
e. All of the above
2. Which statement is CORRECT regarding commercial tax services?
a. They provide free access to all primary source tax materials.
b. They eliminate the need for reading primary tax law source materials
c. They act as an index for and explanation of primary and secondary tax law source materials.
d. All of the above statements are correct.
3. What is the starting point in approaching any tax research problem?
a. Form a conclusion.
b. Interpret editorial data.
c. Identify issues associated with the questions.
d. IntelliConnect
4. A broad knowledge of tax law, a reasonable level of experience, and persistence are necessary for:
a. passing the Bar Exam
b. looking at Google
c. researching the tax law
d. contracting tax law researchers
5. What is one of the advantages of using CCH IntelliConnect?
a. IntelliConnect has to be shut down every time it is not in use.
b. Researchers can start searching effectively with little training
c. It allows opening up to three searches simultaneously.
d. Its library is available using a few screens.
6. Most tax services, including IntelliConnect, offer four primary ways to search for information: keyword search,
contents search, index search, and:
a. a one–to–four star system that indicates the extent to which citing cases discuss the case of interest.
b. headnotes that address only the tax issues in a case.
c. case evaluation symbols such as warning flags to indicate how the later court has treated a cited case.
d. citation search
7. IntelliConnect, like most tax services, organizes information by:
a. the list of cases that are cited by the case of interest.
b. full–text documents for legal citations.
c. database
d. all of the above.
8. IntelliConnect offers access to a bevy of primary source materials under which heading?
a. Key Numbers to classify legal issues in the cases.
b. headnotes address only tax issues.
c. Federal Tax Primary Sources
d. None of the above.
9. New researchers will appreciate IntelliConnect’s three editorial sources of interest. They are the U.S. Master Tax
Guide, the Tax Research Consultant and the::
a. Technical Memoranda
b. Current IRS Publications
c. Standard Federal Tax Reporter
d. Consultant Topical Organization
10. The search in IntelliConnect that is very similar to performing a search on the Internet is called the:
a. index search
b. citation search
c. keyword search
d. contents search
11. The IntelliConnect search for which one must know the the Code section, regulation, ruling, paragraph, or other
source document is called the:
a. citator search
b. citation search
c. keyword search
d. index search
12. The precedential value of a case refers to:
a. whether it was appealed.
b. the monetary value at stake in that case.
c. the legal authority established by that case.
d. all of the above.
13. A case making reference to another case is called the:
a. cited case
b. citing case
c. precedent
d. local citation
14. Which of the following statements is CORRECT regarding the CCH Citator?
a. The CCH Citator lists paragraph references where a case is examined in its Standard Federal Income Tax
Reporter.
b. Only selected cases which the editors have determined most affect a case’s precedential value are included in
the citator listing.
c. The CCH Citator uses a general, not a local citation for citing cases.
d. All of the above statements are correct.
15. The paragraphs in which the editors of the court reporter summarize the court’s holdings on each issue of a case and
the CCH Citator does not reference are called the:
a. Lexcites
b. headnotes
c. footnotes
d. table of authorities
16. The CCH annotated service is the:
a. Federal Tax Coordinator.
b. Federal Tax Expert
c. Standard Federal Tax Reporter.
d. United States Tax Reporter
17. Editorial analyses that provide in-depth coverage of a particular tax area are called:
a. tax periodicals
b. tax treatises
c. Citators
d. tax research
18. Publications which contain articles and news briefs that are designed to keep readers up to date in specific or
general areas of the tax law are called:
a. tax periodicals
b. tax weekly
c. the Worldwide Tax Daily
d. The Tax Adviser
19. The CCH Federal Tax Weekly is an example of what type of tax periodical?
a. A weekly newsletter.
b. A professional and practitioner journal.
c. A scholarly review.
d. An annual proceeding.
20. Which search is used in IntelliConnect to search TAXES—The Tax Magazine, The CCH Federal Tax Weekly, the
CCH Tax Briefings and other newsletters and periodicals?
a. index search
b. contents search
c. citation search
d. keyword search
21. Tax treatises and periodicals are:
a. controlling authority.
b. secondary sources.
c. primary sources.
d. updated daily.
22. The major difference between Tax Treatises and periodicals or journals is that Tax Treatises:
a. are published less often.
b. publish articles not likely to be encountered in practice.
c. provide more comprehensive coverage.
d. not written by prominent experts.
23. Practitioners may use the author of a treatise or article as a research associate thereby:
a. using them as primary sources.
b. waiting for the right article to be found.
c. learning how to research IntelliConnect.
d. saving hours of research time.
24. Charts that provide quick access to tax rates, deduction limits, depreciation tables and other frequently used tax
information are available from IntelliConnect at the:
a. Browser.
b. Newswire
c. TOOLS/SMART CHARTS tab
d. wordpress
25. The case that is referred to in the opinion of another case is called the “cited case.”
a. True
b. False
26. A citator is a service that indexes cited cases, gives their full citations, and lists the citing cases and where each
citing case can be found.
a. True
b. False
27. A citation search is similar to a citator.
a. True
b. False
28. A typical IntelliConnect subscription will contain three editorial sources of interest: U.S. Master Tax Guide, Tax
Research Consultant, and Standard Federal Tax Reporter.
a. True
b. False
29. Performing a keyword search in IntelliConnect is totally different to performing a search on the Internet using a
search engine.
a. True
b. False
30. Citators do not provide all information related to a case.
a. True
b. False
31. The CCH Citator provides parallel citations to most other court reporters, including RIA’s court reporter.
a. True
b. False
32. All commercial citators allow the researcher to retrieve entries by entering either the case name or case citation.
a. True
b. False
33. Tax journals and newsletters are generally cited as authority in professional tax research.
a. True
b. False
34. Headnote numbers are the same in all of the various case reporters.
a. True
b. False
35. In a citator, the highest level court to address the case is listed first, and the trial-level court is listed last
a. True
b. False
36. Contents search is one of IntelliConnect’s primary ways of searching for information.
a. True
b. False
37. The CCH Citator lists journal articles published by WG&L.
a. True
b. False
38. Tax treatises are editorial analyses that provide in-depth coverage of a particular tax area.
a. True
b. False
39. Coverage of treatises by IntelliConnect is as comprehensive than would likely be found in a periodical or journal
article.
a. True
b. False
40. Treatises provide a compromise between comprehensive coverage of a topic and the ability to locate relevant
information quickly.
a. True
b. False
41. Distinguish between the following terms: “cited case” and “citing case.”
42. The four primary ways to search in IntelliConnect are: (1) keyword, (2) contents, (3) index and (4) citation. Briefly describe each
one.
43. Select three different primary sources, one from each area of tax law (legislative, administrative, and judicial), and
provide a specific example of a source that is available in IntelliConnect.
44. Describe the Boolean connectors, proximity connectors, and wildcard characters available in IntelliConnect.
45. Identify the different types of tax periodicals. Explain how tax periodicals are used in tax research and why they are
valuable to a tax researcher.
46. What roles does a citator play in tax research?