Final answer:
The initial stage in the tax research process is to establish the facts, as this lays the groundwork for all subsequent steps such as identifying issues, locating, and evaluating authority.
Step-by-step explanation:
The first step in the tax research process is to establish the facts. Before diving into identifying issues, locating authority, or evaluating authority, it is critical to have a clear and comprehensive understanding of the factual context. By establishing the facts, you ensure that the subsequent steps in the research process are based on accurate and relevant information, which is essential for reaching correct conclusions and providing sound advice.
Once the facts are established, the next steps would typically include identifying the issues, which is the process of determining what tax questions need to be answered. After issues are identified, the researcher proceeds to locate authority, which involves finding the legal rules or guidance that apply to the situation at hand. The final step is to evaluate authority, assessing the relevance and reliability of the sources gathered to support a tax position or recommendation.