Final answer:
The RIA Federal Tax Coordinator is a secondary source that analyzes and interprets tax laws, in contrast to primary sources such as government documents like the Constitution.
Step-by-step explanation:
The RIA Federal Tax Coordinator is considered a secondary source. In the context of federal income tax, which serves as the nation's primary source of income, a secondary source is a resource that interprets and analyzes primary sources of law, such as statutes, regulations, and court decisions. The RIA Federal Tax Coordinator compiles and explains federal income tax laws, making it an interpretive tool rather than a source of original law.
When researching or compiling sources for an annotated bibliography, it is important to distinguish between primary and secondary sources. Government documents like the United States Constitution are examples of primary sources, and secondary sources provide analysis, commentary, or a secondhand account of primary legal materials.