Tax questions arise when a unique set of facts is examined in light of
general rules of tax law. Learning to identify and phrase the critical
tax questions implicit in any set of facts is no small accomplishment.
In many instances, the most important questions are by no means obvious.
The more experienced the tax adviser, the easier it is to identify and
ask the right questions. For the beginner, asking the right question is
often the most difficult part of tax research.