Instructor
David Peters
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Instructor
David R. Peters, CPA, CFP, CLU, CPCU, MST, MBA
Founder & Owner, Peters Professional Education
David Peters is the Founder and Owner of Peters Professional Education in Richmond, VA, and is registered with the U.S. Securities and Exchange Commission (SEC) as an Investment Advisor Representative (IAR) with Peters Financial LLC. He has over fifteen years of experience in financial services, including 3 years in the hedge fund industry and six years in the insurance industry.
David was the first-ever Chief Financial Officer at Compare.com - a position he held for over three years. He is a national CPE Instructor/Discussion Leader for Surgent, Kaplan, the AICPA and Don Farmer Tax Courses. He regularly teaches courses in accounting, finance, insurance, financial planning, and ethics throughout the United States.
He holds four master’s degrees and contributes regularly to various CPA publications, including NCACPA’s Interim Report, SCACPA’s CPA Report, and VSCPA’s Disclosures. He was also a co-author of the Virginia CPA Ethics course in 2018, 2019 and 2020 – a required course for all CPAs licensed in the Commonwealth of Virginia.
Education
Certifications
Activities & Associations
Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources and describing the steps in the tax research process.
- Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings
- Identify the circumstances when a client may want to consider requesting a private letter ruling.
-Differentiate between primary and secondary pieces of authority
- Illustrate the steps to the tax research process and the parts of a tax research memorandum
- Tax Code Hierarchy
- Organization of an Internal Revenue Code Section
- Special Rules for IRC Citation
- Citing Other Primary Authority
- Private Letter Rulings
- Primary Vs Secondary Authority
- Secondary Sources of Authority
- Steps in the Tax Research Process
- Research Memoranda
Basic knowledge of tax law
CPAs, Controllers, Accountants, Tax Practitioners and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code
