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Using a tax research tool of your choice, complete the following research tasks. Follow the instructions in the module for accessing the Auraria library search to locate a tax research database:

1. Briefly describe the difference between primary and secondary authority in tax law. Using the tax research tool of your choice, locate an example of each and describe the differences between the two sources.
2. Using the tax research tool of your choice locate the following primary sources of tax law and correctly cite:
   1. Supreme Court case
   2. Court of Appeals case
   3. Internal Revenue Code section
   4. Final Regulation
3. Locate the following cited items, and give a brief description of the topic or opinion in the item:
   1. 199A
   2. Reg 1.199A-1
   3. Rul. 2019-9
   4. PLR 7203160400A
4. Go to the U.S. Tax Court website.

What different types of cases can be found on the site? What is a Summary Opinion? Find one (and record its citation). What is a Memorandum Opinion? Find one (and record its citation). Find the courts Rules of Practice and Procedures. Summarize one (and its citation).

5. A client has asked you for guidance on selecting the best type of entity for her new business. Using the internet as your sole research source, prepare an outline detailing the advantages and disadvantages of the entity forms available to a sole owner. Include both tax and nontax issues in your analysis.

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