Optimum Tax Research Center

Professionally researched income tax issues

Created by tax professionals for tax professionals

best tax lawyers in usa


Optimum Tax Research Center

The best Tax advisory services in USA to document your tax advice and tax positions told to a client or taken in a tax return.

Send us your tax issue and we will provide a quote for the estimated time it will take to research the issue on the surface and another quote, when you request, for requested deep dive into an issue.

The internal revenue code is a complex multi volume patch quilt of statutes, laws, concepts that make up how to treat a tax issue. The regulations are more voluminous.


We provide, for a fee, special reports that provide you with:

The Code Section

The Internal Revenue Code (IRC) refers to, the official "consolidation and codification of the general and permanent taxation laws of the United States," as the Internal Revenue Code's preface explains. Commonly referred to as the IRS code or IRS tax code, the laws in Title 26 are enforced by the Internal Revenue Service (IRS). The United States Code was first published in 1926 by the U.S. House of Representatives. Title 26 covers all relevant rules pertaining to income, gift, estate, sales, payroll, and excise taxes.

The regulations

Treasury Regulations are the tax regulations, expanded guidance, issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury. These regulations are the Treasury Department's official interpretations of the Internal Revenue Code and are one source of a greater understanding of the tax code sections and sheds light on how the IRS intends to interpret and enforce the tax laws.

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English explanation

The style of writing code sections makes them difficult for the layman to read and understand. The regulations are an expanded version of the law itself. Plain English explanations are designed to help the common man or professional clearly understand the tax law and its complications, limitations and the designed exemptions. The art of taking complex technical jargon and putting the information into an understanding more easily interpretable by the common man or woman.

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Optimum Tax Research Center

Trying to do this yourself may be hazardous if you are not versed in conducting thorough tax research. The law is so complex that you may come up with what you thought was the right answer, but upon audit you find out that you missed part of the concept that now turns the issue into a situation where the client has to pay.

Use our research to show to the IRS to explain your position on the matter. We can support not only your tax research efforts but we can also support you when you are handling an IRS audit or IRS appeal.Use our research and analysis as part of your brief to the Tax Court or Federal District Court.

Our professionals have years of experience in dealing with tax controversy at all levels in each of the Federal Courts that hear tax matters.

Waste time no longer! Allow a subcontractor to support your services. Then you can supply our report and answers to incorporate into your dealings with tax issues. No more staff wheel spinning, spending hours and hours trying to do research while their efforts turn up to be incomplete and off track at the end of all that time.

Take our report and then use a multiple to pass the cost along to your client, while you look like the shining knight when you present your information to your client.

At times it is important to know what you don’t know.


Client Reviews

OTRC provided us with great relief. We do not have a tax department but we get a lot of tax questions from our clients. We find the information from OTRC to be so helpful to us and it takes all the stress away from us because we tried to give our clients our answers to their tax questions. Now no stress and we can provide out clients with an informed report.

OTRC is the best. We find their reports to be informative, accurate and easy to read. Our clients are happier because we can give them more depth to their tax questions. The OTRC service is a time saver for our tax department.