Final answer:
The heart of tax research communication is primary source material. These sources provide the authoritative legal framework for tax research, whereas secondary sources offer interpretations and analyses.
Step-by-step explanation:
The heart of tax research communication is b. primary source material. Primary sources, such as the tax code, regulations, court cases, and revenue rulings, provide the foundational elements and authoritative legal framework for tax research. Understanding the application of these materials is essential for providing accurate tax advice and for making informed decisions regarding tax issues.
Secondary source material, while informative and insightful, interprets, analyzes, and explains the primary sources. These include textbooks, articles, and treatises that help understand the application of tax law. However, they are not authoritative in the way that primary sources are.
Communicating tax research findings effectively requires in-depth knowledge of primary tax law sources, and the skill to use those sources to solve complex tax problems.