Final answer:
After gathering initial facts and defining issues in tax research, the next step is to locate and then evaluate authoritative tax law sources before developing conclusions and recommendations.
Step-by-step explanation:
Once the initial facts have been gathered and the issues defined in the tax research process, the researcher should locate the authority. This involves identifying relevant statutes, regulations, case law, and administrative rulings that apply to the specific tax issue at hand. Upon locating the authoritative sources, a tax researcher should then evaluate the authority to ensure it is current and relevant, assessing the source for authority, reliability, and any potential biases. Subsequently, the researcher can develop conclusions and recommendations based on the evidence collected. While contacting the IRS can be part of the research process, it is generally done to clarify procedural issues, not as a step immediately following the issue definition. It is essential to remember that in legal and tax research, thorough evaluation and interpretation of the law are critical to reach accurate conclusions.