Research Principles
How we evaluate information, resolve conflicts, maintain accuracy, and ensure our content meets the highest standards.
Tax resolution is a high-stakes topic where accuracy matters. Our research principles ensure that every piece of content we publish is thoroughly vetted, properly sourced, and maintained over time. These principles guide how we gather, evaluate, and present information to our readers.
How Information Is Evaluated
Source Hierarchy
We evaluate sources based on their authority and reliability. Our hierarchy prioritizes:
Primary Legal Sources
Internal Revenue Code, Treasury Regulations, Court decisions
Official IRS Guidance
IRS Publications, Internal Revenue Manual, Revenue Procedures
Government Statistics
IRS Data Book, Census Bureau, Bureau of Labor Statistics
Professional Resources
Tax practitioner guides, continuing education materials, professional journals
Evaluation Criteria
Every source is evaluated against these criteria:
- Authority: Is this source officially empowered to make this determination?
- Currency: Is this information current as of the publication date?
- Accuracy: Can this be verified against other authoritative sources?
- Completeness: Does this source provide the full context needed?
- Objectivity: Is this source free from commercial or political bias?
How Conflicting Sources Are Handled
Tax law and IRS procedures can be complex, and sources sometimes appear to conflict. Here is our process for resolving apparent conflicts:
Conflict Resolution Process
Identify the Source of Conflict
Determine whether the conflict is real or apparent (e.g., different contexts, outdated information, or different levels of authority).
Apply Source Hierarchy
Higher-authority sources take precedence. Statute overrides regulations; regulations override informal guidance; current guidance overrides outdated guidance.
Seek Additional Clarification
Research additional sources including IRS Chief Counsel advice, Tax Court cases, or professional commentary that may clarify the issue.
Document Uncertainty
If genuine uncertainty exists, we clearly note it in our content and recommend professional consultation for individual situations.
Common Conflict Scenarios
- Outdated vs. Current: Always use the most recent authoritative guidance. Older sources are noted as historical context only.
- General vs. Specific: Specific guidance for a situation overrides general guidance.
- IRS Practice vs. Written Policy: We document official policy while noting known variations in practice.
How Content Is Reviewed
Multi-Stage Review Process
Factual Review
Every fact, statistic, and procedural detail is verified against primary sources.
Technical Review
Tax professionals verify technical accuracy and appropriate context.
Editorial Review
Content is reviewed for clarity, readability, and user value.
Compliance Review
All content meets advertising standards and includes appropriate disclaimers.
Reviewer Qualifications
Technical content is reviewed by professionals with:
- Active credentials (EA, CPA, or Tax Attorney license)
- Direct experience with IRS collection procedures
- Knowledge of current IRS policies and practices
- Understanding of taxpayer rights and resolution options
How Updates Are Prioritized
Update Priority Framework
Immediate Updates (Within 24 Hours)
Changes to IRS deadlines, new enforcement procedures, corrections to factual errors, legal changes affecting taxpayer rights.
Priority Updates (Within 1 Week)
New IRS guidance, changes to forms or procedures, new statistics from IRS Data Book.
Scheduled Updates (Quarterly Review)
County-level statistics, industry data, economic indicators, evergreen content verification.
Annual Review
Comprehensive content audit, link verification, style consistency, accessibility review.
Monitoring for Updates
We actively monitor for changes that require content updates:
- IRS Newsroom announcements and news releases
- Treasury Department regulatory actions
- Tax Court and Federal Court decisions
- Changes to IRS forms, publications, and procedures
- Professional tax community alerts and updates
- Reader feedback and correction requests
How Corrections Are Issued
Correction Policy
We take errors seriously and correct them promptly. Our correction process is designed to be transparent and thorough:
- Immediate Correction: Factual errors are corrected as soon as they are identified and verified.
- Visible Notice: Significant corrections include a visible correction notice at the top of the affected content.
- Internal Logging: All corrections are logged internally with date, description, and reason.
- Root Cause Analysis: Significant errors trigger review of our processes to prevent recurrence.
Types of Corrections
Minor Corrections
Typos, formatting issues, broken links. Corrected silently without notice.
Standard Corrections
Factual errors that do not significantly change the meaning or advice. Corrected with brief inline note.
Major Corrections
Errors that significantly affect the advice or information provided. Corrected with prominent notice and explanation.
Report an Error
If you find information that appears to be incorrect or outdated, please let us know. We appreciate reader feedback and investigate all reported issues.
Contact us at: info@taxcasereview.org