One of the most fundamental yet frustrating tasks for a tax practitioner is tax research: getting answers to tax questions. This two-part series will cover the six-step process of tax research from establishing the facts, identifying issues, locating and evaluating authority to developing and communicating recommendations and conclusions of the research. With each of these steps, tips and techniques are discussed and demonstrated to improve the efficiency and effectiveness of the process through the use of electronic tax research services (CCH IntelliConnect and RIA Checkpoint) and the Internet.