Professional Documents
Culture Documents
1
Assignments and Academic Calendar
Week
# Date Topic Assignment
Introduction to Tax Research
1 J7 Chapter 1 Introduction to Tax Practice (pp. 2-5 only)
Discussion Questions – 2, 3, 4, 6, 7, 8
Tax Issues Research
Tax Research Methodology
2 J14 Chapter 2 RIA Checkpoint Tax Research database
Discussion Questions / Exercises – 1, 2, 3, 5, 7, 9, 10, 11,
12, 13, 19, 22 / 50, 52, 54, 61
3 J21 Holiday
Tax Law Authoritative Sources
Chapter 3 Constitutional and Legislative Sources
Discussion Questions / Exercises – 1, 2, 3, 5, 6, 9, 11, 14,
4 J28 15, 16 / 32, 33, 39, 41, 51
Chapter 4 Administrative Regulations and Rulings
Discussion Questions / Problems / Exercises – 2, 3, 4, 5,
6, 8, 16, 24, 28, 31, 44, 49 / 53, 56, 60, 69
Assign §61 FF income issue - discussion next week
Tax Law Authoritative Sources (cont'd)
Chapter 5 Judicial Interpretations
Discussion Questions / Problems / Exercises – 1, 2, 4, 5,
5 F4 10, 11, 12, 13, 16, 17, 20, 24, 26, 29, 37, 41, 46 / 50,
53 / 61, 62
Discuss §61 FF income issue
Assign HR Slugger income issue - discussion next week
6 F11 Discuss HR Slugger income issue
Test I Test I - Chapters 1 - 5
Recording and Communicating Research Results
Chapter 10 Communicating Research Results
Problems – 5, 10
Assign Research Assignment #1 - due M 3
7 F18 Electronic and Printed Tax Services
Chapter 6 Tax Services and Periodicals
Discussion Questions – 2, 5, 9, 15, 27, 30, 34
Electronic and Printed Legal Services
Chapter 7 Legal Services and Internet Sites
Discussion Questions – 3, 4, 5, 12, 18, 22
2
Working with the IRS
Chapter 12 Discussion Questions / Exercises – 3, 5, 9, 12, 13, 14 /
8 F25 21, 22
Assign Research Assignment #2 - due M24 and M31
Assign Research Assignment #3 - due A 7 and A14
Tax Practice and Administration (cont'd)
9 M3 IRS Speaker
Working with the IRS (cont'd)
Presentation/Discussion Research Assignment #1
10 M10 Spring Break
Citators and Other Finding Devices
Discussion Questions / Exercises – 3, 4, 5, 7, 9, 10, 14
11 M17 Chapter 8 / 55
Appendix B: Standard Tax Citations
Presentation Research Assignment #1 (cont'd)
Tax Practice and Administration (cont'd)
Sanctions, Agreements, and Disclosures
12 M24 Chapter 13 Discussion Questions / Exercises / Problems – 2, 3, 4, 5,
6, 7, 8, 12, 14 / 17, 18, 19 / 20, 21, 22, 23, 26, 27
Presentation / Discussion Research Assignment #2-1
Tax Practice and Administration (cont'd)
Tax Practice Ethics
13 M31 Chapter 1 Rules of Ethics in a Tax Practice
Appendix
C Circular 230 - Rules of Tax Practice
Presentation / Discussion Research Assignment #2-2
The Fausner Quest - review and summarize
14 A7 Practitioner Speaker
Presentation / Discussion Research Assignment #3-1
Industry Speaker
15 A14 Presentation / Discussion Research Assignment #3-2
Popular Restaurant Exercise - review / summarize
Tax Planning
16 A21 Chapter 11 Tax Planning
Exercises / Problems – 1, 2, 13 / 18, 19, 20
Tax Planning (cont'd)
17 A28 Chapter 11 Tax Planning (cont'd)
18 M5 Test II Chapters 1, 6 - 13
3
Course & University Policies
Grading:
Test I 25
Test II 21
Research Assignment #2 21
Research Assignment #3 25
Class attendance, participation, periodic quizzes 8
Total points 100
Tests are closed book and use of computers is prohibited; you may,
Grading
however, use your notes and powerpoint slides. Tests will be based
(credit)
generally on the text material covered and related classroom discussion,
Criteria
and will cover such subjects as identification and reliability of authoritative
sources, alternative procedures and their application, definitions, rules of
ethics and their source and application, etc. Tests will be in a multiple
choice format.
Translation of the total point score into a letter grade will be based on the
instructor’s judgment. The letter grade will reflect each student's
performance relative to the course and standards expected of graduate
students at the University of Texas at Dallas
Make-up
Not available
Exams
Points will be discounted for late submission of the papers and for failure to
Late Work
take tests at the assigned time
Field Trip
N/A
Policies
4
The University of Texas System and The University of Texas at Dallas
have rules and regulations for the orderly and efficient conduct of their
business. It is the responsibility of each student and each student
organization to be knowledgeable about the rules and regulations which
govern student conduct and activities. General information on student
conduct and discipline is contained in the UTD publication, A to Z Guide,
which is provided to all registered students each academic year.
A student at the university neither loses the rights nor escapes the
responsibilities of citizenship. He or she is expected to obey federal, state,
and local laws as well as the Regents’ Rules, university regulations, and
administrative rules. Students are subject to discipline for violating the
standards of conduct whether such conduct takes place on or off campus,
or whether civil or criminal penalties are also imposed for such conduct.
The faculty expects from its students a high level of responsibility and
academic honesty. Because the value of an academic degree depends
upon the absolute integrity of the work done by the student for that degree,
it is imperative that a student demonstrate a high standard of individual
honor in his or her scholastic work.
Scholastic dishonesty includes, but is not limited to, statements, acts or
omissions related to applications for enrollment or the award of a degree,
and/or the submission as one’s own work or material that is not one’s own.
Academic
As a general rule, scholastic dishonesty involves one of the following acts:
Integrity
cheating, plagiarism, collusion and/or falsifying academic records.
Students suspected of academic dishonesty are subject to disciplinary
proceedings.
Plagiarism, especially from the web, from portions of papers for other
classes, and from any other source is unacceptable and will be dealt with
under the university’s policy on plagiarism (see general catalog for details).
This course will use the resources of turnitin.com, which searches the web
for possible plagiarism and is over 90% effective.
5
The University of Texas at Dallas recognizes the value and efficiency of
communication between faculty/staff and students through electronic mail.
At the same time, email raises some issues concerning security and the
identity of each individual in an email exchange. The university
encourages all official student email correspondence be sent only to a
student’s U.T. Dallas email address and that faculty and staff consider
Email Use email from students official only if it originates from a UTD student account.
This allows the university to maintain a high degree of confidence in the
identity of all individual corresponding and the security of the transmitted
information. UTD furnishes each student with a free email account that is
to be used in all communication with university personnel. The Department
of Information Resources at U.T. Dallas provides a method for students to
have their U.T. Dallas mail forwarded to other accounts.
The administration of this institution has set deadlines for withdrawal of any
college-level courses. These dates and times are published in that
semester's course catalog. Administration procedures must be followed. It
Withdrawal
is the student's responsibility to handle withdrawal requirements from any
from Class
class. In other words, I cannot drop or withdraw any student. You must do
the proper paperwork to ensure that you will not receive a final grade of "F"
in a course if you choose not to attend the class once you are enrolled
6
As per university policy, incomplete grades will be granted only for work
unavoidably missed at the semester’s end and only if 70% of the course
work has been completed. An incomplete grade must be resolved within
Incomplete
eight (8) weeks from the first day of the subsequent long semester. If the
Grades
required work to complete the course and to remove the incomplete grade
is not submitted by the specified deadline, the incomplete grade is
changed automatically to a grade of F.
The University of Texas at Dallas will excuse a student from class or other
Religious required activities for the travel to and observance of a religious holy day
Holy Days for a religion whose places of worship are exempt from property tax under
Section 11.20, Tax Code, Texas Code Annotated.
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The student is encouraged to notify the instructor or activity sponsor as
soon as possible regarding the absence, preferably in advance of the
assignment. The student, so excused, will be allowed to take the exam or
complete the assignment within a reasonable time after the absence: a
period equal to the length of the absence, up to a maximum of one week.
A student who notifies the instructor and completes any missed exam or
assignment may not be penalized for the absence. A student who fails to
complete the exam or assignment within the prescribed period may receive
a failing grade for that exam or assignment.