Identify the research topic using specific words to describe the intent. Include the following:

Identify the area to be researched.Specify the approach to the research to determine taxability.

Identify a primary source using the IRC section number that applies to the case research topic. Include the following:

Use resources listed in supplemental materialsMirror the example on the template and cite the IRS code. Be specific.

Identify a secondary source using the section of an IRS publication that clarifies the issue. Include one or more of the following:

IRS publicationsIRS forms and instructionsIRS articles

Identify a supplemental source that describes the topic in plain language. Include one or more of the following:

Professional organizationsProfessional articles

State an opinion on whether income is taxable or nontaxable that is supported by research.

Select a confidence level in the research. Choose high, medium, or low.

Interpret the confidence level by connecting the research to the determination of taxability, making specific points. Include the following:

Explain why the research topic is taxable or not based on research.Determine if additional information is needed to increase your confidence level.