As an accounting professional, you must know the most definitive and relied-upon

As an accounting professional, you must know the most definitive and relied-upon sources of tax law to avoid taking an incorrect tax return position for your clients. You should be aware of where to access the sources of tax law so you can stay up to date on the current requirements.
Respond to the following in a minimum of 175 words:
1-List the 3 types of primary tax authorities in the United States.
2-Briefly elaborate on and discuss each of the tax authorities.
3-The IRS and the taxpayers can sometimes disagree with respect to the tax treatment of a transaction. Why do you think that happens, and what role does tax research play in dealing with the disagreement on the tax treatment of various transactions?