For each of the following actions, indicate in which of the six steps (1 through 6) of the tax research process the action would occur.

a. Write an email to the client, requesting additional information and clarification of information previously received.
b. Use the Citator to determine the status of a judicial decision.
c. Compare the facts of two similar court decisions that reach different conclusions.
d. Write a memorandum documenting research conclusions.
e. Interview the client to obtain details of the transaction to be analyzed.

Six steps of tax research process:

a. Locate authority.
b. Identify the issues.
c. Get the facts.
d. Communicate conclusions.
e. Repeat steps 1 through 4.
f. Analyze authority.