In the case "Alacare Home Health Service, Inc., Petitioner VS. Commissioner of Internal Revenue Respondent", evaluate the importance of the principal issue litigated in the case. What is the principal issue in the case "Alacare Home Health Service Vs. Commission of Internal Revenue"? What are the steps in the Tax research process? Use the steps in the tax research process to evaluate the importance of the principal issue litigated in the case Alacare Home Health vs. Commissioner of internal revenue. Compare the American Institute of CPA Statements on Tax Standards and the Treasury Department Circular 230 rules to practice before the Internal Revenue Service. Suggest which document creates better guidance in the preparation of tax returns and written advice provided to taxpayers. Compare the tax advantages of debt versus equity capital formation of a new corporation. Which tax advantage would be better for a person who is started a new corporation? I would like references. Research the advantages and disadvantages of debt for capital formation and equity for capital formation of a corporation.