Just a quick comment on how I use Google to narrow down search results…..
When you go to Google.com and type in a phrase like “IRS 6694 penalties substantial authority” you’re going to get a myriad of answers from third parties that may or may not be helpful in answering your question.
The way I like to use Google.com is by having it specifically narrow the search to only one site at a time. You do this by putting the phrase you’re looking for in quotations like “Objective Standard” and then specifying the site, for example “site:https://www.irs.gov/irm”
Sometimes it links to sections of the government sites that aren’t available to the public, which I always find interesting, because you know they exist, but you’re not allowed to see it. Usually works for government sites as well as private companies.
Just thought I would share a tip for studying. Happy hunting!