Potential and Additional Sources for Tax Research

Please react to the following post:
If the code sections do not provide an answer, where would you turn for additional resources?
If the code sections do not provide a precise answer for my tax research, I could use administrative pronouncements, such as: revenue rulings, which are official declarations made by the IRS stating its view of how tax law applies to specific set of facts; and general counsel memoranda, which is a declaration made by the chief counsel explaining reasoning used for revenue rulings, and technical advice memoranda (Richmond Law Library, 2021). Another helpful source are judicial decisions made available through sources such as Thomson Reuters Checkpoint or CCH Answer Connect, that detail specific court cases relating to tax issues that may fit your client’s situation (Sawyers & Gill, 2020). The researcher should look for cases that were litigated in the circuit where the client resides because each circuit courts may have different rulings based on the same facts presented in each case, but should also be aware that the same outcome may not occur for his or her client. These cases are merely a tool to understand how the IRS views such cases and if the outcome was favorable for the taxpayer.
How often should we reference the committee reports to see what was discussed on the congressional floor?
Committee reports are produced by House and Senate Committees that address legislative and other policy issues, investigations, and internal committee matters; and these reports become available on Congress. Gov throughout each day (Congress, n.d.). I think it is helpful to reference committee reports throughout the week just to stay abreast of what policies are being discussed that may have an impact on tax legislations. Staying informed of new tax legislation and how it will affect your clients will allow the tax professional to begin working on a strategy to make any necessary adjustments in the future.
Give an example of when you would (or did) use additional resources to find the answer for a client's unique situation.
I have not conducted any research for a client’s unique situation, however if I did, I think I would utilize Thomson Reuters as a tool to search for applicable tax codes, and other documents to better understand and apply the tax code. As a tax professional, it is important to conduct thorough research for the specific need of the client to ensure the best tax plan is formulated and the proper amount of tax liability is calculated.