Federal Tax Research

Federal Tax Research

With Patrick D. Dimmitt

When: Thursday, April 22, 5PM-7PM

Where:  Via Zoom

• This presentation will focus on researching Federal Tax Laws with an emphasis on free available resources. The topics discussed will include:

• • Locating current and historic statutory language, and finding law, including transition rules, that is not included in the Internal Revenue Code.
  • Sources for legislative history and Joint Committee prints.
  • Sources for Treasury Decisions and the importance of these to understanding the rules adopted in regulations and their use in determining prior regulation language.
  • The hierarchy of Federal tax authorities.
  • Code vs. subject-based approaches to tax research. 

*MaSEA members, please use the email address that was used to create your NAEA membership to ensure that you receive the membership discounted price.*

*NAEA members, please provide your NAEA number when registering or your registration will be cancelled. 

About Our Speakers

Patrick D. Dimmitt

Patrick D. Dimmitt, EA, CFE, retired at the end of 2019 after more than 38 years with the Internal Revenue Service. His career began as a tax auditor in the Indianapolis District. After becoming a revenue agent, he was made the manager for the District’s tax shelter group. Subsequent management positions included Section Chief for Quality Review Staff, general program examination groups, and, beginning in 1997, he was made a case manager in the Coordinated Examination Program with responsibility as the District’s Program Manager, International. In 2000, his group was assigned to the predecessor of Large Business and International, from which he retired. In 2020, he became a full-time student at Indiana University in Indianapolis.  His Master of Science in Taxation coursework will be completed in March 2021. He is an associate academic member of the National Association of Enrolled Agents and its Indiana affiliate. He is also a member of the Association of Certified Fraud Examiners. In January 2021, he began working as a consultant for LCW Certified Public Accountants.