Final answer:
To effectively convey tax research results, a practitioner must apply professional judgment and communication skills for clear reporting, but consulting IRS officials and client discussions are not mandatory for every project. Communication skills help cater to client understanding and enhance the acceptance of the research outcomes.
Step-by-step explanation:
To effectively convey the results of a tax research project, the practitioner must apply professional judgment and communication skills. This entails integrating and synthesizing the information gathered from various sources, including interviews, research, and consultations, to compose a clear, direct, and well-structured report. Engaging in informal discussions with clients, when appropriate, helps to tailor the communication to their level of understanding and makes the information more accessible. Consulting IRS officials might be part of the process, but it is not strictly necessary for every tax research project. Therefore, the best option out of the choices provided is to apply professional judgment and communication skills.
Taxes need to be equitable, simple, and efficient to be well-received by taxpayers, and conveying these principles clearly can further enhance understanding and acceptance of tax research outcomes. Success in communicating tax research not only relies on having accurate information but also the ability to present it in a way that is understandable and relevant to the client's needs, demonstrating a proficiency in report writing across disciplines.