Professional Documents
Culture Documents
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Homework questions and problems that apply the principles
discussed in the textbook and in class lectures.
Examination questions that apply the integration of principles
discussed in compliance and planning medium.
Learning Outcomes Respond to questions raised in class by instructor and
classmates. Discussion and resolution of issues raised by
students during class discussions.
Prepare a comprehensive tax case study using a computer
based tax preparation service.
West Federal Taxation – Individual Income Taxes,
Hoffman/Smith/Willis
Thomson/RIA/South-Western Publishing – 2007 Edition
Required Texts & Materials
Textbooks and some other bookstore materials can be ordered
online through MBS Direct Virtual Bookstore. They are also
available in UTD Bookstore and Off-Campus Books.
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Week
# Date Topic Assignment
Introduction to Federal Taxation
1 J9/11 Chapter 1 Discussion, Questions and Problems –
5, 7, 11, 12, 18, 23, 26, 39, 45, and 51
The Tax Law
Chapter 2 Questions and Problems – 1, 9, 19, 22, 29, 44, 48 and 50
2 J16/18 Tax Formula, Personal Exemptions, Property Trans
Chapter 3 Questions and Problems –
1, 2, 3, 4, 8, 9, 11, 12, 13, 17, 18, 20, 21 and 41
The Concept of Gross Income
3 J23/25 Chapter 4 Questions and Problems – 2, 3, 6, 12, 17, 19, 31, 36,
and 38
Itemized Deductions
11 M20/22 Chapter 10 Questions and Problems - 1, 6, 12, 28, 29, 32, 39, 40,
and 43
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Passive Activity Losses
12 M27/29 Chapter 11 Questions and Problems – 4, 11, 18, 26, 34, 38, 40, 50,
and 56
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Course & University Policies
Exams
The two tests and a final are open book, consisting generally of problems,
rules, and concepts similar to the text problems assigned, but answered in
a multiple choice format. Use of computers during the tests/final is
prohibited
Grading
(credit) One point is deducted from “Class attendance, participation, periodic
Criteria quizzes” for each class period missed or tardy.
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
Students should read the assigned chapters and prepare the weekly
assigned problems. Students are strongly urged to work the problems as
assigned before solutions are accessed. This will enable you more quickly
grasp the concepts involved as you compare your solutions to the posted
solution, and will prepare you for the test problems as they will be
very similar in content.
Make-up
None
Exams
Points will be discounted for late submission of the return and for failure to
Late Work
take tests at the assigned time
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1. Tax Research Project.
Requirements and Relevant Information:
A. State the relevant facts
B. Cite one or more of the following relevant authorities in your solution
a. IRC Section
b. Treasury Regulations
c. IRS Revenue Rulings
d. Court Cases and/or Letter Rulings
C. Required format:
● Facts
● Issues
● Conclusions
● Rationale – an analysis of the authorities that you used in arriving at your
conclusion. You should cite the relevant cases, rulings, etc and tie them to your
fact pattern
● Recommendation – if fact pattern and conclusion lend themselves to
such
● Use a bulletized approach in writing your paper
Special ● Do not cite IRS publications or instructions
Assignments D. Paper is to be no more than two pages in length, typed and double-spaced
E. Paper will be graded on:
● Professionalism
● Logical format
● Clarity – ease of understanding by others
● Creativity
● Appropriate and acceptable writing style of a graduate student
F. Basis for grading:
● Writing is clear, brief, articulate and grammatically correct 2 pts.
● Conclusions and rationale are logical, feasible, specific and supported by
analysis 2 pts.
● Conclusion is correct and rationale cites appropriate
authorities 1 pt.
● Case, IRC and ruling citations are correct 5 pts.
Total 10 pts.
Class Students should be prompt. One point will be deducted from class
Attendance attendance grade for each class period missed or tardy.
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Field Trip
N/A
Policies
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.
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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
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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.
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The University of Texas at Dallas will excuse a student from class or other
required activities for the travel to and observance of a religious holy day
for a religion whose places of worship are exempt from property tax under
Section 11.20, Tax Code, Texas Code Annotated.
These descriptions and timelines are subject to change at the discretion of the
Professor
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