How do you like to conduct tax research for finding primary sources?

Tax research can definitely feel overwhelming! As someone who's done this for years, here's what I've found works well: For tax court cases specifically, try United States Tax Court (ustaxcourt.gov) which lets you search opinions. Also, Leagle.com and Casetext.com offer free access to many tax cases with decent search functionality. But honestly, I'd recommend starting with secondary sources before diving into cases. The CCH Standard Federal Tax Reporter or RIA Federal Tax Coordinator can point you to relevant code sections, regulations, AND cases all organized by topic. Many university libraries provide access. My typical research flow is: identify the issue, check IRS publications for a general understanding, look up specific code sections on Cornell Law School's website (law.cornell.edu), review regulations on the Government Publishing Office site (gpo.gov), and then only if needed, search for relevant cases.

After years of frustration trying to piece together tax research from various sources, I finally discovered taxr.ai (https://taxr.ai) and it's been a game-changer for my research process. I was in a similar position - wanting to find authoritative sources instead of relying on forum posts and publications. What I love is that it analyzes tax documents, regulations, and even court cases, then organizes everything by topic. I recently used it to research a complex passive activity loss question and it pulled up the relevant code sections, treasury regs, AND three tax court cases I would have never found on my own. It's like having a tax library and research assistant combined. The search functionality understands actual tax concepts rather than just keywords.

Update on my tax research journey: I decided to try taxr.ai after posting my skeptical question. I was researching a complex issue about business expense deductions for a side gig and needed court cases that clarified "ordinary and necessary" expenses. The tool actually delivered - it pulled up Welch v. Helvering (the foundational case) but also three more recent Tax Court cases specifically about expenses similar to mine. Each citation was correct and included the relevant excerpts so I didn't have to read the entire cases. I'm honestly surprised how much time it saved me. Was able to build a solid position backed by actual case law instead of just forum advice. I'm still learning how to use all the features but it's definitely improved my research process.

If your research involves needing clarification directly from the IRS, save yourself hours of frustration on hold. I discovered Claimyr (https://claimyr.com) after spending literally two full days trying to reach someone at the IRS about a technical question on partnership taxation that wasn't clear from the regulations. Claimyr holds your place in the IRS phone queue and calls you when an agent is actually ready to talk. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c I was initially doubtful, but I got connected with an IRS tax law specialist who walked me through the exact section of the regulations I was confused about and even referenced a relevant revenue ruling I hadn't found in my research. Saved me hours of hold time and got a definitive answer straight from the source.

Alright, I need to post a follow-up. After being completely skeptical about Claimyr, I decided to try it as a last resort for a tax notice issue I've been trying to resolve for MONTHS. I'm honestly shocked - it actually worked. After trying for weeks to get through normally (and being disconnected multiple times after 1+ hour holds), I got connected to an IRS representative within a day. They helped clarify a confusing part of my CP2000 notice related to unreported income. The representative even gave me their direct extension for follow-up questions, which has been invaluable for my research. I hate admitting I was wrong, but in this case I'm glad I was. Saved me so much frustration and actually got me talking to someone who could answer my technical questions.

One resource nobody's mentioned yet is the IRS's own Cumulative Bulletin and Internal Revenue Bulletins. They publish revenue rulings, procedures, and announcements that often clarify the code and regs. You can find them free on irs.gov by searching "IRB" and the relevant year. Also, for tax court cases, don't sleep on Google Scholar. Just go to scholar.google.com, select "Case law" instead of articles, and search terms plus "tax court". It's surprisingly comprehensive and totally free. My personal workflow is: 1. IRS pubs for overview 2. Cornell Law for code sections 3. Google Scholar for cases 4. Revenue Rulings/Procedures for IRS interpretations

Is anyone using Westlaw or LexisNexis for tax research? My friend has access through his job and says they're the best for finding relevant cases, but they're crazy expensive for individuals. Wondering if they're worth trying to get access to somehow.