What is a citator used for in tax research?

A citator in tax research is primarily used to check the status and legal validity of tax cases, rulings, or regulations. It provides insights into whether a particular legal precedent is still considered authoritative, has been overruled, or has received negative treatment from subsequent cases. This is essential for tax professionals, as the outcome of their research and the applicability of tax laws can heavily depend on the precedents that are currently valid.

In contrast, tracking tax payment deadlines, calculating potential tax deductions, and finding tax forms involve different aspects of tax compliance and procedures that are not directly related to the functions of a citator in legal research.