Technology-based tax research.

• Author: Karlin, Barbara

An efficient tax researcher must be adept in the process of finding the answer to a tax question and effective in using the research tools available. The challenge is integrating these two fundamental skills. Technology-based research tools further complicate this challenge, because many tend to think that the use of these tools somehow changes the research process. Despite new tools, recognizing that the basic research process remains the same is critical to effectively taking advantage of their power. New choices in research tools simply improve the efficiency and thoroughness of the process.

Currently, most primary and secondary resources are available in three different electronic mediums--modem-based, CD-ROM and Web-based.

Modem-based. The first type of electronic research tools available were modem-based. The players and the products in this medium have changed frequently in the last 10 years. Today, Commerce Clearing House (CCH), Lexis/Nexis and Westlaw are the only key providers of modem-accessed tax research resources.

CD-ROM. Research using CD-ROMs took off several years ago when providers could put most or all of their databases on compact discs and made them available for a price competitive with their hard-copy products. Currently, CCH, Research Institute of America (RIA), Kleinrock and Tax Analysts are the major providers.

Web-based. Recently, Web-based resources have moved to the forefront of electronic tax research. Some of these are available to the general public on a complimentary basis. Comprehensive resources, however, are provided at a cost to users. Each of the major tax publishers now offers some portion of its tax resource database on the Web. The major fee-based Web providers are CCH (http://tax.cch.com), RIA (http:// checkpoint.riag.com) and Lexis/Nexis (http://www.lexis.com).

Technologically based research tools have common elements that set them apart from their paper counterparts. Understanding this enables the researcher to make a more informed choice regarding Internet services. The elements common to all electronic services include:

* Availability of a complete tax library. Electronic libraries provide access to the full text of complete tax libraries without the need for hard copies;

* Search ability. In addition to the more traditional method of finding relevant material (thumbing through topical tables of content), electronic libraries provide the option of searching specific databases using key words or citations;

* Ability to cut and paste. Electronic libraries enable the researcher to quickly incorporate a portion or all of the tax resources into a...