Which of the following is not one of the six steps in the tax research process?

Question

Quizplus · Accepted Answer

The six steps in the tax research process are: 
1) Identify the tax issues, problems, or opportunities suggested by the facts and formulate specific research questions.
2) Determine the sources of relevant authority.
3) Read and understand the relevant authority.
4) Evaluate the relevance and reliability of the authority.
5) Analyze relevant authority and answer the research questions.
6) Document your research and communicate your conclusions.

Consulting a commercial tax service is a substep within step two (determine the sources of relevant authority) and not one of the six steps in the overall process.

Which of the Following Is Not One of the Six