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The author discusses planning issues surrounding the acquisition and maintenance of information technology with a focus on the analysis of total costs and benefits which may be difficult to quantify but important in the long term. Web site addresses useful to tax practitioners are included.

The author provides several Web site addresses which may be useful to tax professionals instituting knowledge management programs in the context of a networked practice. The author differentiates knowledge management from information management and discusses issues which may arise when implementing a knowledge management program.

Several Web site addresses are the focus of this article exploring knowledge management for tax professionals. Specific techniques for utilizing Internet search engines and directories are included.

Tax professionals may find value in specific World Wide Web sites which provide information concerning electronic commerce and its influence on taxation and on business practices. Electronic commerce concerns computer networks which include varieties of Internet, extranet, and intranet networks. These networks provide new business-to-business channels of communication and commerce.