Syllabus Sections
Publish Date
05/20/2011 11:09:05
Special Topics in Taxation
ACNT-1393
Summer 2011
05/23/2011 - 08/08/2011
Course Information
Section 001
Distance Learning
ONL RRC
Tracie Miller
Office Hours
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M
3:00 pm - 5:30 pm
Round Rock 2232.20
Or by Appointment
Student Learning Outcomes/Learning Objectives
For a more detailed syllabus, please review the syllabus posted in the Blackboard course. This syllabus is intended to be a brief overview of the course and is subject to change. The final syllabus will be posted in the blackboard course.
Course Description: A course in development of effective and efficient, 'hands-on' tax research skills, using the CCH Tax Database and/or RIA Tax Database. The course is a continuation of the fundamentals of Federal income tax law. Objectives include identifying tax issues and locating, understanding, analyzing, and evaluating authoritative and nonauthoritative tax sources and communicating the results in an efficient and understandable manner.
Course Objectives:
- Understand the tax research environment,
- Become familiar with the primary sources of federal tax law,
- Understand the various research tools, and
- Know how to implement the research tools.
Readings
Required Textbook/Materials:
1.Contemporary Tax Practice: Research, Planning, and Strategies, 2nd edition, John O. Everett, Cherie Henning, and Nancy Nichols, Publisher: CCH, ISBN: 978-0-8080-2379-1.
Course Requirements
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Introduction to Tax Research & Writing |
Tax Research – The Foundation Every Tax Professional Builds On Dbrief (H) Effective Writing – What, When, and How to Say It Electronically Dbrief (H) M. Tx. Writing Web Site (H) |
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Introduction to Library Resources |
Know How Research Skills: Plagiarism & Citing Skills (H) Know How Research Skills: Finding Periodical Articles (H) Scholarly Journal Paper (W) |
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UNIT 2 – Tax Research |
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Chapter 4: Tax Research – Locating and Assessing Tax Authority
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Review Questions for Chapter 4 Scavenger Hunt (H) Primary vs. Secondary Source (H) The Tax Legislative Process – A Little Knowledge Goes a Long Way Dbrief (H) Chapter 4 Quiz (Q) |
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Chapter 1: Legislative Sources of Authority |
Review Questions for Chapter 1 Types of Tax Authority (H) Codification (H) Chapter 1 Quiz (Q) Assign Deloitte Case Study – See dues dates below |
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Chapter 2: Administrative Sources of Authority |
Review Questions for Chapter 2 Locating Revenue Procedure, TAM, & PLR (H) Authority & Locating of IRS Publications (H) Chapter 2 Quiz (Q) |
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Chapter 3: Judicial Sources of Authority |
Review Questions for Chapter 3 Citations (H) Case Brief (W) Chapter 3 Quiz (Q) |
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Exam – Chapters 1 – 4 (E) |
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Deloitte Case Study – Continuing Problem (W) |
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UNIT 3 – Tax Practice |
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Chapter 9: Tax Practice – Procedures, Administration and Sanctions |
Review Questions for Chapter 9 Violations of Circular 230 (H) AICPA SSTS (H) Chpt 9 Quiz (Q) |
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Chapter 10: Tax Communications Between the Client, Tax Preparer and the IRS |
Review Questions for Chapter 10 Memo to File (W) Chpt 10 Quiz (Q) |
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Exam – Chapters 9 – 10 (E)
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UNIT 4 – Tax Planning |
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Chapter 11: Tax Planning for Individuals |
Review Questions for Chapter 11 Alternative Minimum Tax – The Least Understood Issue in Individual Taxation Today Dbrief (H) Letter to Sophisticated Client (W) Chpt 11 Quiz (Q) |
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Chapter 15: Business Planning – Choice of Entity |
Review Questions for Chapter 15 The Art and Science of Entity Choices Dbrief (H) Chpt 15 Quiz (Q) |
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Deloitte Case Study – Continuing Problem (W) |
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Exams |
30 % |
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Quizzes |
20 % |
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Major Writing Assignments Deloitte Case Study Scholarly Journals Review Case Brief Memo to File Letter to Client |
30 % |
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Homework |
20 % |
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Total |
100 % |
GRADING SCALE: 90% - 100% A
80% - 89% B
70% - 79% C
60% - 69% D
Below 60% F
Course Subjects
See Course Requirements