Syllabus
Special Topics in Taxation

Special Topics in Taxation

ACNT-1393

Credit Summer 2017
05/30/2017 - 08/14/2017

Course Information

Section 002
Distance Learning
ONL DIL
Tracie Miller

Office Hours

  • T
    7:30pm - 9:30pm
    Online
    Online office hours are available on Tuesday, 7:30pm - 9:30pm. Use the link to connect for a web conference with Prof. Miller-Nobles.

    https://global.gotomeeting.com/join/153135757
  • W
    1pm - 3pm
    CYP 2204
    Email tnobles@austincc.edu to confirm appointment.

FREQUENTLY ASKED QUESTIONS

AUSTIN COMMUNITY COLLEGE
ACNT 1393/ACNT 2375
Frequently Asked Questions

Will this course fulfill the research and analysis requirement of the Texas State Board of Public Accountancy?

Accounting Research and Analysis- Two semester hours are required in accounting research and analysis.  The semester hours may be included in the 30 semester hour accounting requirement. The following course(s) meet the Board’s requirements for a discrete (stand-alone) course in accounting research and analysis.

ACNT 1393       Special Topics in Taxation: Federal Tax Research
ACNT 2375       Advanced Theory and Problems in Accounting

Why do we focus on communication and critical thinking skills?  ACNT 1393 and 2375 are research courses.

Communication and critical thinking skills are essential in the practice of accounting.  Communication is needed to develop facts, document the research process, and convey the results of the research.  Critical thinking skills are needed to obtain the relevant facts, determine the research issue(s), plan the research process, perform the research, arrive at a tenable conclusion, and communicate results. 

Always remember ‘There is no such thing as good writing – just good re-writing.’  Take time to edit all of your work – whether it is an e-mail, a DB posting, a quiz, an exam, a paper, a case, etc.  Everything that you write is important.  Show the reader that you have taken the time to present the material in a concise and logical manner, that the material is complete and accurate, and that you have applied proper grammar and accurate spelling to the document.  Poorly written communications will result in lower scores on the document.  Get into the habit of proofing and editing your work.  It is a great habit.

Why do you expect professionalism in all aspects of the course?

ACNT 1393 and ACNT 2375 are capstone courses that require students to apply knowledge obtained in prerequisite courses.  These courses are a ‘bridge’ between a classroom setting and a work setting.  Students are expected to (1) produce well written documents (proper grammar and correct spelling), (2) submit their own work (plagiarism will result in penalties which can include an F in the course and/or expulsion from ACC, (3) use judgment in completing assignments (do not expect a lot of ‘hand-holding’), (4) work at the synthesis and evaluation level of Bloom’s Taxonomy, (5) reach tenable conclusions, and (6) prepare professional communications.

Since the Texas State Board of Public Accountancy (Board) accepts ACNT 1393 and ACNT 2375 for the research and analysis requirement, the courses are administered in a way that shows the Board that the courses are rigorous, support all course objectives, and prepare students to apply GAAP.  Accreditation Agencies, students and employers (current and future) expect nothing less than this type of course.

What is the estimated time commitment for this course?

A three-hour, upper-level accounting course generally requires a weekly commitment of 3 hours in the classroom and 9-12 hours outside of the classroom.  Since this is an online course, the total commitment should be 12-15 hours per week.  The use of the Internet will range between 8 and 12 hours per week.

Be sure to have quality time for this course. The nature of the assignments and the difficulty of the material require that students have sufficient time to devote to the readings and the assignments.  There are no short cuts to completing the course requirements.

What is the course like? 

This is a multimedia course developed to meet the demands of non-traditional students. The course is delivered over the Internet and you communicate with your instructor and classmates using your computer. Like the traditional classroom setting, you will complete homework, discussion questions, papers, and quizzes by utilizing Internet, word processing, spreadsheets, internet research, online discussion boards, and e-mails.  The difference between this online course and a traditional classroom course is the use of the Internet, as well as the flexibility of not having to come to a campus for the 3 hour class.

If you do not have a reliable computer and/or Internet connection, you can use the computers at any ACC Library.  Be sure to schedule quality time, every week, so you can work and keep caught up.  You must use the Internet and check the Blackboard course at least two times every week to be successful in this course.  The use of the Internet will range between 8 and 15 hours per week.  (This is an Internet driven course.)

This course is delivered via Blackboard. This is a password protected communication platform. This system works best with Firefox. You need to access the Blackboard course via a reliable Internet provider using a high speed internet connection.  Do not get behind.

In addition, all e-mail communications must be made via the student’s ACC g-mail account.  Call 512 223-HELP to set up the account.

How do I take the exams?

Exams are taken at any of the ACC testing centers. Students who live outside the Austin area and cannot travel to an ACC Testing Center may be able to have their exams proctored at another location through the Distance Testing procedures.  The required form must be sent to Sheila Ammons by the end of the second week of the semester.

How do I complete the mandatory online orientation?

The mandatory online orientation is available in Blackboard under the Orientation tab. During the mandatory online orientation, students are introduced to the course, syllabus, instructor, and course guidelines/requirements. Students who register during adds/drops will be added to Blackboard the day after enrollment.

This orientation will become available in the Blackboard course on 5/24/17 and must be completed by 9 PM on 6/5/17/17.  Students will be withdrawn from the course if they do not complete all components of the mandatory orientation by 6/5/17.

What technology do I need? What are the computer requirements for this course?

This course requires that you have high-speed internet access. Students must be able to view audio and video files in flash. (Your computer will need to have a sound-card or speakers.) You must have access to Excel and word processing (save documents as doc, docx, pdf, xls, xlsx, or rtf files).    Mac users can save the spreadsheet and word processing files in a format that can be accessed by PC users (the professor is a PC user).

Other technology requirements will be explained during the online orientation.

If you do not have a dependable computer or access to Microsoft Office, you can work at any ACC Library computer lab. 

It is critical that you log into Blackboard site at least 2 times per week.  If you cannot make this type of commitment, this is not the right course for you.  It is critical that all students check their ACC g-mail account (and use this account for all communications with the professor) several times each week.

How do I communicate with the professor?

All students must use their ACC g-mail account.   The professor will respond only to e-mails submitted through the ACC g-mail account.  Students can also send e-mails via the Blackboard course.

The professor sends important course information via ACC g-mail.  Students need to monitor their g-mail accounts daily.  This same information is also posted as an Announcement on Blackboard.   For this reason, students MUST check the Blackboard and ACC g-mail several times per week.

Is this course self-paced?

This is NOT a self-paced course.  This is an interactive course (students interact with the instructor and with peers).  This means that the course moves at a set pace.  Students cannot work ahead or fall behind.  There are mandatory due dates.  Students must devote time to this course every week.

 Papers will not be graded until the due date for the assignment has passed. Due to the nature of methods of feedback, the discussion board postings, and other interactive assignments, students may not be able to submit assignments early.

The course syllabus includes the course calendar.  Late assignments will not be accepted for grading.

What happens if I ask for an extension?  What if I get sick, have an emergency, or have a work commitment?

Because this is an interactive course, it is critical that all students stay on schedule.  The material covered in the first part of the course is applied in case studies and course project.  This means that the material builds and is used in the application process (case studies and course project). 

Here is the policy for missing deadlines:

Due Dates for Exams:   An extension may be granted in the case of an emergency.  If this happens:  (1) contact the instructor by phone or e-mail before the exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the quiz or exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment).  If the verification is submitted, one extension may be granted.  Stay on schedule and complete exams and other assignments a few days early.  This allows you to meet deadlines and keep from getting behind.

If one or two homework assignments are missed, the points will not be substantial (perhaps 50 of 1,000 course points).   Since this is an online course, there is some flexibility in that students do not have to be on campus at designated times.  This allows students to work at the times that are best for them. 

Why do you not allow us to work ahead or submit assignments after the due date?  We are busy.  Many of us travel for work, have work deadlines that require our attention, take other demanding courses, and/or have personal commitments that keep us from meeting deadlines.  We need a flexible course.

ACNT 1393 and ACNT 2375 are interactive research and analysis courses.  If students work ahead or fall behind, the interaction (between students and instructor as well as between peers) does not occur.  There is some flexibility in the course, but students are still expected to be involved every week.  Try to organize work and personal commitments to allow weekly activity.

Why do you expect me to remember GAAP or tax law?  I have completed the prerequisite courses and now I am taking a research course.

ACNT 1393 and ACNT 2375 courses are taken after students gain the foundation from the prerequisite courses ( ACNT 2375 – 20 hours of upper-level accounting; ACNT 1393 – completion of ACNT 1347 with a grade of C or better).  Thus, these courses are designed to allow students to apply knowledge from the pre-requisite courses.  Students do not have to have all prior knowledge memorized.  Students do, however, need to have a good foundation that allows them to research issues and understand the related GAAP (ACNT 2375) or tax issues (ACNT 1393). 

In addition, both courses allow students to transition from acquiring knowledge to applying the knowledge in a professional setting.

Does anyone pass?

Generally, students in both courses are hard working and do very well.  The time invested in the course preparation generally pays off with grades of A or B.  However, the successful students invest a minimum of 12-15 hours in the course and master the course objectives.

This distance learning course is just as difficult as an on campus course. Some drop because they fail to keep up with the rapid pace (same as the on campus course). Before you enroll, make sure that you will be successful in the course. This course will be time consuming and you cannot get behind with the requirements.

The course is challenging.  We have difficult material to cover.  Research is not easy.  The cases are challenging.  Working together, we can be successful. The key is performing the work, applying knowledge from the prerequisite courses, learning the new course material, and staying on schedule.

How do I obtain more information?

View the course syllabus.  Check Blackboard at least two times per week.  Stay active with this course throughout the semester.

Mandatory orientation

The mandatory online orientation is available in Blackboard in the Start Here tab. Students will be introduced to the course, syllabus, instructor, and course guidelines/requirements. Students who register during adds/drops will be added to Blackboard the day after enrollment.

This orientation will become available in the Blackboard course on 5/24/17 and must be completed by 9 PM on 6/5/17.  Students will be withdrawn from the course if they do not complete all components of the mandatory orientation by 6/5//17.

Course Subjects

SCHEDULE AND COURSE COVERAGE

ACNT 1393 - Course Schedule, Points, Due Dates Summer 2017

To receive the full points for discussion board and journal postings, the postings must be made on at least two different days during the week.  Put your name on each paper – there is a 10 point deduction for any paper that does not have a name on it.

 

 

 

 

 

Due 

Blackboard

Week

Days

Coverage

Points

%

Date*

Location

1

5/30 – 6/3

Introduction (Orientation)

50

5

6/5

Start Here

 

 

 

 

 

 

 

1

5/30 – 6/3

Chapter 11

20

2

6/5

Start Here

 

 

 

 

 

 

 

2

6/5 – 6/10

Chapter 1

40

4

6/12

Module A

 

 

 

 

 

 

 

2

6/5 – 6/10

Chapter 13

40

4

6/12

Module A

 

 

 

 

 

 

 

3

6/12 – 6/17

Chapter 14 and Chapter 6

70

6/19

6/19

Module A

 

 

 

 

 

 

 

4

6/19 – 6/24

Chapter 2

50

5

6/26

Module A

 

 

 

 

 

 

 

5

6/26 – 7/1

Exam 1 - Ch 1, 2, 13, 14

150

15

7/3

Module A

 

 

 

 

 

 

 

6

7/3 – 7/8

Chapter 3

60

6

7/10

Module B

 

 

 

 

 

 

 

7

7/10 – 7/15

Chapter 4

60

6

7/17

Module B

 

 

 

 

 

 

 

8

7/17 – 7/22

Chapter 5

60

6

7/24

Module B

 

 

 

 

 

 

 

9

7/24 – 7/29

Exam 2 - Ch 3, 4, 5

200

20

7/31

Module B

 

 

 

 

 

 

 

10

7/31 – 8/5

Cases

50

5

8/7

Module C

 

 7/31

Last day to withdraw

 

 

 

 

11

8/7 – 8/12

Chapter 9 & Ch 12

50

5

8/12

Module C

 

 

 

 

 

 

 

11

8/7 – 8/12

Cases and Project

100

10

8/12

Module C

 

 

 

 

 

 

 

 

 

Total

1000

100

 

 

 

 

 

 

 

 

 

 

* Assignments are due by 9PM.  Late assignments are not graded.

 

 

Exams must be completed, on the due date, by the close of business 

 

 

of the testing center.

 

 

 

 

 

Course Grading:  Your grade will be based on the following:

 

 

 

 

 

 

 

 

 

Component

%

 

 

 

 

 

Orientation

5%

 

 

 

 

 

Exam 1

15%

 

 

 

 

 

Exam 2

20%

 

 

 

 

 

Cases

20%

 

 

 

 

 

Homework

30%

 

 

 

 

 

Discussion Board Postings

10%

 

 

 

 

 

Total

100%

 

 

 

 

 

 

 

 

 

 

 

 

Final course grade:  

 

 

 

 

 

900 - 1,000 points = A

 

 

 

 

 

800 - 899 points = B

 

 

 

 

 

700 - 799 points = C

 

 

 

 

 

600 - 699 points = D

 

 

 

 

 

below 600 points = F

 

 

 

 

 

instructor information

 Professor Sheila Ammons

Email sammons@austincc.edu
Work Phone 223-4949
Office Location online
Office Hours http://www6.austincc.edu/directory/info.php?id=sammons
Personal Link   http://www.austincc.edu/sammons/AmmonsResume
The above links open easier if you right click and open in a new window.
Notes
The best way to contact me is via e-mail.  I check e-mail throughout each day.
Use the course Discussion Board for course related questions and concerns.
This allows all students to view the comments. 
If you need to meet with me, send an e-mail and we can schedule an appointment.
Item Feedback
e-mails I check e-mails at least three times each day.  Always use your ACC g-mail account.  The best way to e-mail:  Use the e-mail tab in our BB course.
Discussion Board I check DB postings at least two times each day.  Do not post personal messages on DB - use your ACC g-mail account.
Assignments
  • I provide overall feedback within 12 hours of the due date. 
  • It takes 24 - 72 hours to grade the papers.  At that time, students will be able to view specific feedback (click on the grade).
  • Until a paper is graded, a 'needs grading' icon will appear in the BB grade book.  If there is no needs grading icon, the paper was not properly submitted.  At times, students will save a paper but will not submit it.  Be sure to submit the assignment before the due date.
  • Do not submit assignments via e-mail (unless the assignment specifically states to do this). Use doc, docx, rtf, xls, or xlsx (no power point or pdf).
  • Late papers are not accepted for grading.
Exams Allow 48 - 72 hours for these to be graded.
BB Messages I use this area to submit assignments and personal messages to students (students will receive an e-mail telling them to go to this Messages area).  Do not use this area to send messages to me.  Use ACC g-mail or the Discussion Board.
Phone Calls I focus on e-mails (always use your ACC g-mail account) and Discussion Board postings.  If you need to talk to me, send an e-mail with your phone number. 

Readings

Required Text:

Federal Tax Research, 10th edition, Sawyers, Raabe, Whittenburg, Gill, Publisher: South-western Cengage Learning, ISBN: 9781285439396

Ways to acquire the text: ACC Bookstore or Publisher's site

ACC Bookstore:

Publisher

Course Requirements

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.

Prerequisites:  Before enrolling in ACNT 1393, you must have completed ACNT 1331 (Individual Income Tax) and ACNT 1347 (Taxation for Partnerships and Corporations) or a tax course that provides knowledge of both entity and individual taxation, with a grade of C or better. Basic computer skills utilizing Internet, word processing, and spreadsheet (Excel) software are recommended for all accounting courses. If you have any questions, consult with an accounting advisor.

Course Rationale: 
The goals and objectives of this course prepare students for (1) completing degree requirements, (2) obtaining or improving job skills, (3) qualifying for a business or accounting job, (4) working as an entrepreneur, (5) fulfilling personal goals, and/or (6) understanding federal tax research, which includes the tax research environment, primary sources of federal tax law, implementing research tools, and preparing communications to clients, IRS, and the files.

Texas State Board of Public Accountancy:  Austin Community College has received the designation of Qualifying Educational Credit for CPA Examination by the Texas State Board of Public Accountancy (Board).  This course qualifies as one of the 30 required upper-level accounting courses and counts towards the research requirement.  For this course to be counted, the student MUST have completed a bachelor's degree PRIOR to taking this course.  If this course is completed before a bachelor's degree is awarded the Board will NOT accept it.  Review the information at http://www.austincc.edu/accting/cpainfo.php It is the responsibility of the student to understand and comply with the requirements of the Board. 

Rule 511.57(a)(1)(c) of the Texas Administrative Code:  An individual completing accounting course requirements for the CPA exam shall have no more than 15 hours of online instruction.  This limit applies only to the 30 upper level accounting hours.

Professional Accountant - Advanced Technical Certificate:  It is important for each student to enroll in this certificate program.  Upon completing the courses at ACC, apply for graduation if you have taken at least 25% of the related course work at ACC. 

Computer Hardware and Software Requirements: This course utilizes Blackboard and requires that you have a high-speed Internet access.  You must be able to view audio and video files in Flash.  Your computer will need a sound card or speakers.  You must have access to Excel and word processing (save documents as doc, docx, xls, xlsx, or rtf).  You will also need to access the RIA Tax Database.  If you do not have a dependable computer or access to Microsoft Office, you can work at any ACC Library computer lab.  It is critical that you log onto Blackboard at least two times per week and use your ACC g-mail account.  If you cannot make this type of commitment, this is not the right course for you.

Your final course grade will be based on the following:

Component %
Orientation 5%
Exam 1 15%
Exam 2 20%
Cases 15%
Homework 33%
Project 5%
Discussion Board Postings 7%
Total 100%

Final course grade:  900 - 1,000 points = A; 800 - 899 points = B; 700 - 799 points = C; 600 - 699 points = D; below 600 points = F.

course and chapter objectives

Course Objectives

  1. Understand the tax research environment
  2. Become familiar with the primary sources of federal tax law
  3. Understand the various research tools
  4. Know how to implement the research tools
  5. Communicate the results of the research

ACNT 1393 – Special Topics in Taxation – Chapter Objectives

Chapter

Objectives

1

  1. Describe the elements of modern tax practice in the United States
  2. Distinguish between open and closed transactions
  3. Recall the sources of legal and ethical standards that guide those who engage in tax practice
  4. Explain the major collections of ethical standards that bear upon tax practitioners today
  5. Organize tax issues in a broader context of ethics and morality
  6. Summarize the limitations on tax research by CPAs and other nonattorneys

2

  1. Recognize the importance of a systematic approach to tax research
  2. Demonstrate and elaborate on the steps of the tax research process
  3. Express the importance of gathering pertinent facts and identifying research issues
  4. Describe the sources of the federal tax law
  5. Discuss how online tax resources affect the conduct of tax research

3

  1. Outline the primary and secondary sources of the federal tax law
  2. Describe in detail the nature and structure of the statutory sources of the tax law, including the Constitution, tax treaties, and the Internal Revenue Code
  3. Delineate how statutory tax law is created and how tax research resources are generated in this process
  4. Demonstrate how to locate the statutory sources of the tax law
  5. Discuss how the tax researcher can carefully interpret the Internal Revenue Code

4

  1. Identify the most important administrative sources of the federal tax law
  2. Distinguish among the structure, nature, and purpose of regulations, revenue procedures, and IRS rulings
  3. Describe how to locate and interpret the precedential value of administrative sources of the tax law
  4. Explain the elements of common citations for regulations and other IRS pronouncements
  5. Describe the contents and publication practices of the Internal Revenue Bulletin and the Cumulative Bulletin

5

  1. Describe the structural relationship among the federal courts that hear taxation cases
  2. Discuss the constitution of, and procedures concerning, each element of the federal court system hearing tax cases
  3. Use proper citation conventions for each of the courts that hear tax cases
  4. Recall where Tax Court cases are published for use by tax researchers
  5. Describe conditions under which the practitioner might choose each f the trial-level courts for a client’s litigation
  6. Illustrate working with the format and content of a court case brief

6

 

  1. Complete the research process using an illustrative example and the Checkpoint tax service
  2. Describe the major research databases of Checkpoint
  3. Use keyword, content, index, and citation searches to identify relevant materials in Checkpoint
  4. Use the RIA Checkpoint Citator to confirm the current status of sources of tax law
  5. Identify key sources of current tax news and information available in Checkpoint

9

  1. Describe the basic framework for international taxation
  2. Identify which tax services are most appropriate for different international research objectives

11

  1. Produce a standard format for the construction of a file memorandum to contain the results of one’s research efforts and professional judgment
  2. Develop skills in using other methods to communicate research results, client letters

12

  1. Identify several fundamental tenets of tax planning
  2. Gain perspective on the role of tax planning in tax practice
  3. Illustrate effective tax planning as found in today’s tax profession

13

  1. Describe the organizational structure of the IRS and administrative procedures relative to the audit and appeals processes
  2. Advise clients as to audit selection factors and probable litigation success
  3. Develop decision guidelines as to audit etiquette, working through the appeals system, and constructing taxpayer defenses
  4. Explain the application and use of closing agreements and offers in compromise

14

  1. Identify various penalties that may be applied to taxpayers whose returns reflect improper amounts
  2. Identify various penalties that may be applied to tax practitioners who fail to perform as directed by the IRS
  3. Explain the application of the statutes of limitations as it relates to tax assessments by the IRS and claims for refund by taxpayers.

Last Updated:  4/27/17

POLICIES

 ACC Policies:

Attendance/Class Participation Regular and punctual class and laboratory attendance is expected of all students. If attendance or compliance with other course policies is unsatisfactory, the instructor may withdraw students from the class.

Withdrawal Policy It is the responsibility of each student to ensure that his or her name is removed from the roll should he or she decide to withdraw from the class. The instructor does, however, reserve the right to drop a student should he or she feel it is necessary. If a student decides to withdraw, he or she should also verify that the withdrawal is submitted before the Final Withdrawal Date. The student is also strongly encouraged to retain their copy of the withdrawal form for their records.Students who enroll for the third or subsequent time in a course taken since Fall, 2002, may be charged a higher tuition rate, for that course.State law permits students to withdraw from no more than six courses during their entire undergraduate career at Texas public colleges or universities. With certain exceptions, all course withdrawals automatically count towards this limit. Details regarding this policy can be found in the ACC college catalog.

Incompletes An instructor may award a grade of “I” (Incomplete) if a student was unable to complete all of the objectives for the passing grade in a course. An incomplete grade cannot be carried beyond the established date in the following semester. The completion date is determined by the instructor but may not be later than the final deadline for withdrawal in the subsequent semester.

Statement on Scholastic Dishonesty A student attending ACC assumes responsibility for conduct compatible with the mission of the college as an educational institution. Students have the responsibility to submit coursework that is the result of their own thought, research, or self-expression. Students must follow all instructions given by faculty or designated college representatives when taking examinations, placement assessments, tests, quizzes, and evaluations. Actions constituting scholastic dishonesty include, but are not limited to, plagiarism, cheating, fabrication, collusion, and falsifying documents. Penalties for scholastic dishonesty will depend upon the nature of the violation and may range from lowering a grade on one assignment to an “F” in the course and/or expulsion from the college.

See the Student Standards of Conduct and Disciplinary Process.

Student Rights and Responsibilities Students at the college have the rights accorded by the U.S. Constitution to freedom of speech, peaceful assembly, petition, and association. These rights carry with them the responsibility to accord the same rights to others in the college community and not to interfere with or disrupt the educational process. Opportunity for students to examine and question pertinent data and assumptions of a given discipline, guided by the evidence of scholarly research, is appropriate in a learning environment. This concept is accompanied by an equally demanding concept of responsibility on the part of the student. As willing partners in learning, students must comply with college rules and procedures.

Statement on Students with Disabilities Each ACC campus offers support services for students with documented disabilities. Students with disabilities who need classroom, academic or other accommodations must request them through the office of Student Accessibility Services (SAS). Students are encouraged to request accommodations when they register for courses or at least three weeks before the start of the semester, otherwise the provision of accommodations may be delayed. Students who have received approval for accommodations from SAS for this course must provide the instructor with the ‘Notice of Approved Accommodations’ from SAS before accommodations will be provided. Arrangements for academic accommodations can only be made after the instructor receives the ‘Notice of Approved Accommodations’ from the student. Students with approved accommodations are encouraged to submit the ‘Notice of Approved Accommodations’ to the instructor at the beginning of the semester because a reasonable amount of time may be needed to prepare and arrange for the accommodations. Additional information about Student Accessibility Services.

Safety Statement Austin Community College is committed to providing a safe and healthy environment for study and work. You are expected to learn and comply with ACC environmental, health and safety procedures and agree to follow ACC safety policies. Additional information on these can be found at . Because some health and safety circumstances are beyond our control, we ask that you become familiar with the Emergency Procedures poster and Campus Safety Plan map in each classroom.

Additional information about emergency procedures and how to sign up for ACC Emergency Alerts to be notified in the event of a serious emergency can be found at.

Please note, you are expected to conduct yourself professionally with respect and courtesy to all. Anyone who thoughtlessly or intentionally jeopardizes the health or safety of another individual will be immediately dismissed from the day’s activity, may be withdrawn from the class, and/or barred from attending future activities.

Use of ACC EmailAll College e-mail communication to students will be sent solely to the student’s ACCmail account, with the expectation that such communications will be read in a timely fashion. ACC will send important information and will notify you of any college related emergencies using this account. Students should only expect to receive email communication from their instructor using this account. Likewise, students should use their ACCmail account when communicating with instructors and staff. Instructions for activating an ACCmail account.

Testing Center PolicyUnder certain circumstances, an instructor may have students take an examination in a testing center. Students using the Academic Testing Center must govern themselves according to the Student Guide. Use of ACC Testing Centers and should read the entire guide before going to take the exam. To request an exam, one must have:

  • ACC Photo ID
  • Course Abbreviation (e.g., ENGL)
  • Course Number (e.g.,1301)
  • Course Synonym (e.g., 10123)
  • Course Section (e.g., 005)
  • Instructor's Name

Do NOT bring cell phones to the Testing Center. Having your cell phone in the testing room, regardless of whether it is on or off, will revoke your testing privileges for the remainder of the semester. ACC Testing Center policies.

Student And Instructional Services ACC strives to provide exemplary support to its students and offers a broad variety of opportunities and services. Information on these services and support systems is available here. Links to many student services and other information can be found at Current Students. ACC Learning Labs provide free tutoring services to all ACC students currently enrolled in the course to be tutored. The tutor schedule for each Learning Lab may be found here.

For help setting up your ACCeID, ACC Gmail, or ACC Blackboard, see a Learning Lab Technician at any ACC Learning Lab.

 

Course Policies:

Incomplete Policy:  An incomplete (I) will be granted to a student in rare circumstances. Generally, to receive a grade of I, a student must have completed all examinations and assignments to date, be passing, and have personal circumstances that prevent course completion that occur after the deadline to withdraw with a grade of W. 

Attendance Policy:  Online course

Due Dates for Exams:   An extension may be granted in the case of an emergency.  If this happens:  (1) contact the instructor by phone or e-mail before the exam deadline and (2) submit verification of the emergency (for example, in case of personal illness, submit a statement from the doctor which shows the period of time you are unable to attend work or school; in case of death or serious illness of a close friend or family member, submit information about the nature and location of the emergency and when you will be able to take the quiz or exam; in case of work or military orders, submit a letter from the supervisor which states the dates and location of the assignment).  If the verification is submitted, one extension may be granted.  Stay on schedule and complete quizzes, exams, and other assignments a few days early.  This allows you to meet deadlines and keep from getting behind.

Due Dates for Discussion Board Postings, Journals, Homework, Cases, and Project:  These dates are shown on the Course Calendar and cannot be extended.  Late assignments will receive a grade of zero.

If one or two of these assignments are missed, the points will not be substantial (perhaps 50 of 1,000 course points).   Since this is an online course, there is some flexibility in that students do not have to be on campus at designated times.  This allows students to work at the times that are best for them

Withdrawal Policy:  The instructor may withdraw a student for lack of progress.  Lack of progress includes:  if the student has missed more than 2 assignments (discussion board postings, journals, homework, cases or projects) and has not discussed the reasons for missing with the instructor. The instructor has the right to withdraw a student who has missed more than 2 assignments without notifying the student.  Thus, it is critical that students complete the assignments and keep in touch with the instructor.   In addition if Exam 1 is not completed by the mandatory date (or extended date - see Due Dates for Exams - above).  The last day to withdraw from this course is 7/31/17.

ACC information:  http://www.austincc.edu/apply-and-register/registration-steps/drop-or-withdraw-from-a-class

By state law, undergraduates at Texas colleges and universities are limited to six course drops over their academic career. For many students, courses dropped after the census date are included in this drop limit.

In some cases, you will be charged an additional fee if you later register for a class you previously attempted two or more times.

 

See Blackboard for details on all grading components.

 

Student Learning Outcomes/Learning Objectives

Course Objectives and Outcomes:

  1. Apply rules and ethics in tax practice
  2. Explain the IRS audit, appeals, and collection processes
  3. Identify penalties that apply to taxpayers and tax practitioners
  4. Explain the application of the statutes of limitations
  5. Use keyword, content, index, and citation searches to identify relevant materials in Checkpoint
  6. Conduct tax research using a six step methodology
  7. Develop tenable positions which are supported by appropriate primary and secondary authorities
  8. Prepare proper citations
  9. Prepare tax research file memos

SCANS (Secretary's Commission on Achieving Necessary Skills):  Go to http://www.austincc.edu/mkt/scans.php for a complete definitions and explanation of SCANS.  This list summarizes the SCANS competencies addressed in this course:

Organization Information Organizes, processes, and maintains written or computerized records or other forms of information in a systematic fashion.  Competently performing the tasks of organizing information includes understanding and organizing information from computer, visual, oral, and physical sources in readily accessable formats, such as computerized databases, spreadsheets, etc.
Use Problem Solving Skills Recognizes that a problem exists (i.e. there is a discrepancy between what is and what should be or could be); identifies possible reason for the discrepancy, devises and implements a plan of action ot resolve it; evaluates  and monitors progress, revises plan as indicated based on findings.
Apply Technology Understands the overall intent and the proper procedures for setting up and operating machines, includng computers and their programming systems.  Demonstrating competence in how to apply technology to tasks includes understanding and using various software products (e.g. Checkpoint tax service on the Internet).