Yes, Research question carries more or less 6 % of your score. It is easy to answer the question, provided you practice how to answer the question well. It will save your time for other simulations. In this exam where people fail getting 74%, What does an extra one mark means? Life.
What kind of questions can we get in Research?
If you refer CSOs/SSOs effective January 1, 2011 and also CSOs/SSOs Effective July 1, 2011 they have a list of references which can give you a clear idea of what to expect. But in general you can expect
- Internal Revenue Code
- Statements on Standards for Tax Services
- Relevant IRS circulars