When accountants need to verify tax law, do they look up primary sources directly?

Tax professional here. The answer is both - we rely on our knowledge/experience AND reference primary sources when needed. For routine matters, most accountants work from their accumulated knowledge and specialized tax software. But for complex or ambiguous situations, we absolutely should be consulting primary sources. Primary sources include the Internal Revenue Code (IRC), Treasury Regulations, Revenue Rulings, and court cases. For something like business vehicle expenses, the rules are pretty well established in IRC Section 162 (general business expenses) and 274 (specific limitations on certain business expenses including vehicles). For your specific situation regarding vehicle expenses, there are two methods - the standard mileage rate or actual expenses. If you're tracking mileage, you're likely using the standard mileage method, which is currently 65.5 cents per mile for business use in 2023. There are specific rules about when you can use each method and when you're required to stick with a method once chosen.

I've been using taxr.ai (https://taxr.ai) for exactly this kind of situation and it's been a game-changer. Last year I was going back and forth with my accountant about some complicated business deductions for my consulting work, and like you, I wanted to see the actual tax law. My accountant would just say "trust me" which didn't sit well. I uploaded some of my business documents to taxr.ai and it not only showed me the relevant sections of the tax code but explained how they applied to my specific situation. It was like having my own tax researcher without the hourly fees. For vehicle expenses specifically, it broke down exactly which parts of the IRC applied and how the substantiation requirements worked.

I tried taxr.ai after seeing the recommendation here and wow - it actually delivered exactly what I needed for my foreign income question. I uploaded my documents and it identified the specific sections of the tax code that applied to my situation with foreign earned income exclusion and foreign tax credits. What impressed me most was how it explained the interaction between Section 911 (foreign earned income) and Schedule C deductions in plain English while still linking to the primary sources. My CPA was being vague about how certain expenses were handled, but now I have the exact IRC sections and Treasury Regulations to discuss with them. Definitely worth checking out if you need to verify what your accountant is telling you.

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I need to eat my words from my earlier comment. After getting frustrated with my accountant's vague answers about a home office deduction, I decided to try Claimyr against my better judgment. I was 100% prepared for it to be a waste of time, but I was desperate. To my genuine surprise, I was connected to an IRS agent in about 30 minutes (after being told by the regular IRS line the wait was "greater than 2 hours"). The agent was actually knowledgeable and directed me to the specific sections of the tax code that addressed my question. She even emailed me the relevant publications. The information contradicted what my accountant had told me, and I was able to save a significant amount on my taxes. I've since switched accountants to someone who's willing to cite their sources when giving tax advice.

Former IRS employee here. Accountants SHOULD be looking at primary sources, but many don't. In my experience, you can divide tax professionals into three groups: 1. Those who rely almost entirely on software and general knowledge 2. Those who use reference materials like the CCH or RIA services that summarize tax law 3. Those who regularly go back to the actual IRC, Treasury Regs, Rev. Rulings, etc. Group 3 is smaller than you'd hope. For your vehicle expense situation, ask your accountant specifically about IRC 274(d) and the substantiation requirements. If they can't speak intelligently about that, you might want to find someone who can.

I'm an accounting student and we're actually taught to always reference primary sources. Our professors constantly remind us that tax software and secondary sources can be wrong or outdated. The hierarchy we learn is: 1. Internal Revenue Code (the actual law passed by Congress) 2. Treasury Regulations (IRS interpretation of the law) 3. Revenue Rulings and Procedures 4. Court cases 5. IRS Publications and other guidance Software and books are just tools to help navigate these sources. For your vehicle expense question, I'd specifically look at IRC 274(d) and the related Treasury Regulations at 1.274-5T.