Difference Between Primary and Secondary Sources for Tax System

Please prepare a response post to the following:
What is the difference between primary and secondary sources for tax system? Where do the different sources types stem from, and how does each play and important role in tax research?
Tax authority is separated between primary and secondary sources. Primary sources give you direct access to your subject matter (Sawyers & Gill, 2020). Primary authority is also referred to as statutory, administrative, or judicial sources (Sawyers & Gill, 2020). Statutory sources include the US constitution, tax treaties and tax laws (Sawyers & Gill, 2020). Administrative sources include rulings of the Treasury and IRS. Judicial sources include rulings of courts on tax matters (Sawyers & Gill, 2020).
Secondary sources include secondhand information obtained for the subject matter. They are interpretations of primary sources and include information obtained by tax services, journals, textbooks, treaties, and newsletters (Sawyers & Gill, 2020).
Primary sources are preferred because they are direct from the source, are firsthand. However, it doesn’t mean that secondary sources are not useful (Sawyers & Gill, 2020). In most recent years secondary sources have been used more often because of the inadequacy of primary sources. In most recent years secondary sources have been used more often because of the incompetence of primary sources. Secondary sources are important when there is a conflict in primary authority, there is no apparent present primary authority or the party that is researching needs clarification or explanation on the primary source (Sawyers & Gill, 2020).
Sawyers, R., & Gill, S. (2020). Federal Tax Research (12th ed.). Cengage Learning US. https://mbsdirect(dot)vitalsource(dot)com/books/9780357366448