1
of 4— Research the Rule
What you'll need
- ChatGPT Plus or Claude Pro account
- A real or practice tax research question
- Access to Checkpoint or IRS.gov to verify the authorities cited (always required)
- Time needed: 1 hour to learn the chain; 15 min per memo after
- Cost: $20/mo (ChatGPT Plus or Claude Pro)
Prompt Chain: Tax Research to Finished Memo in 4 Steps
Step 1: Research the Rule
Purpose: Get a solid understanding of the applicable law.
Prompt:
Copy and paste this
I'm researching a tax question for a client matter. Please explain the following issue:
Tax question: [state your specific question]
Relevant facts: [describe the situation without identifying info — no names, SSNs, EINs]
For your response, please:
1. Identify the primary IRC sections that apply
2. Note any relevant Treasury Regulations
3. Describe the general rule in plain language
4. Note any exceptions, elections, or special rules that could apply
5. Flag if this area has had recent legislative or regulatory changes that I should verify
What good output looks like: A structured explanation covering the rule, the code sections, and key nuances. Save this as "Step 1 Output."