What are the primary sources of tax law?

Individual Tax Return Position Paper

Suppose you have a concern about taking a particular position on a tax return.

Write a 700- to 1,050-word paper that discusses the following:

• What are the primary sources of tax law?
• What are the secondary sources of tax law?
• What is substantial authority?
• What is the role of the courts and the Internal Revenue Service in interpreting and applying the sources of tax law?

Format your paper consistent with APA guidelines.