Professional Documents
Culture Documents
Week
# Date Topic Assignment
INTRODUCTION TO TAX PRACTICE
1 J13 Chapter 1 Introduction to Tax Practice (pp. 4-6 only)
Discussion Questions – 2, 3, 4, 6, 7, 8
Assign §61 FF income issue assignment - due next week
TAX ISSUES RESEARCH
Tax Research Methodology
RIA Checkpoint Tax Research database
2 J20 Chapter 2 Discussion Questions / Exercises – 1, 2, 3, 5, 6, 9, 10, 11,
12, 14, 20, 23 / 53, 55, 57, 67
§61 FF income issue assignment due - discuss
Assign HR Slugger income issue - due next week
National CPA Firm Practitioner Guest Lecturer
TAX LAW AUTHORITATIVE SOURCES
Constitutional and Legislative Sources
3 J27 Chapter 3 Discussion Questions / Exercises – 1, 2, 3, 5, 6, 9, 11, 14,
15, 16 / 35, 36, 47, 49, 59
§§61, 6702 and 6673
HR Slugger income issue asignment due - discuss
TAX LAW AUTHORITATIVE SOURCES (cont'd)
Administrative Regulations and Rulings
4 F3 Chapter 4 Discussion Questions / Problems / Exercises – 2, 3, 4, 5,
6, 8, 16, 24, 28, 31, 44, 49 / 53, 60, 66, 78
§7805
Assign Research Paper - due F24
TAX LAW AUTHORITATIVE SOURCES (cont'd)
Judicial Interpretations
Discussion Questions / Problems / Exercises – 1, 2, 4, 5,
10, 11, 12, 13, 16, 17, 20, 24, 26, 29, 38, 42, 47 / 56,
5 F10 Chapter 5 60 / 71, 72
§§6212, 6213 and 7491
Jack E. Golsen, 54 TC 742, 04/09/1970
BANKERS & FARMERS LIFE INS. CO. v. U.S. (WD TX),
44 AFTR 2d 79-5080, 03/29/1979 / and Update
2
Test I Test I - Chapters 1 - 5
CITATORS AND OTHER FINDING DEVICES
6 F17 Chapter 8 Discussion Questions / Exercises – 2, 3, 4, 7, 9, 10, 15
/ 55
Appendix
B Standard Tax Citations
Presentation/Discussion Research Paper
COMMUNICATING RESEARCH RESULTS
7 F24 Chapter 11 Document / Communicate Research Results
Problems – 5, 10
Assign Tax Research Project #1 - due M10
Assign Tax Research Project #2 - due A14
TAX PRACTICE AND ADMINISTRATION
Working with the IRS
8 M3 Chapter 13 IRS Guest Lecturer
Discussion Questions / Exercises – 3, 5, 9, 12, 13, 14 /
24, 25
TAX PRACTICE AND ADMINISTRATION (cont'd)
9 M10 Chapter 13 Working with the IRS (cont'd)
Presentation / Discussion Tax Research Project #1
10 M17 Spring Break
TAX PLANNING
Chapter
11 M24 12 Practitioner (Big-4 CPA - Tax Planning) Guest Lecturer
Exercises / Problems – 1, 2, 13 / 18, 19, 20
Assign Tax Planning Research Project - due A21
TAX PRACTICE AND ADMINISTRATION (cont'd)
12 M31 Chapter 14 Sanctions, Agreements, and Disclosures
Discussion Questions / Exercises / Problems – 2, 3, 4, 5,
6, 7, 8, 12, 14 / 17, 18 / 20, 21, 22, 23, 26, 27
TAX PRACTICE AND ADMINISTRATION (cont'd)
13 A7 Chapter 1 Tax Practice Ethics
Appendix
C Rules of Ethics in a Tax Practice
Circular 230 - Rules of Tax Practice Ethics
ELECTRONIC AND PRINTED TAX SERVICES
Chapter 6 Tax Services and Periodicals
14 A14 Discussion Questions – 2, 5, 15, 30, 33
Chapter 7 Legal Services and Internet Sites
Discussion Questions - 3, 5, 11, 16, 23
Presentation / Discussion Tax Research Project #2
3
15 A21 Industry Guest Lecturer
Presentation / Discussion Tax Planning Research
Proj.
16 A28 Tax Attorney Guest Lecturer
Presentation/Discussion Tax Planning Research Proj(cont'd)
Final
17 M5 Exam Chapters 1, 6 - 8, 11 - 13
Tests are closed book and use of computers is prohibited; you may,
however, use your notes and powerpoint slides. Tests will be based
generally on the text material covered and related classroom discussion,
Grading and will cover such subjects as identification and reliability of authoritative
(credit) sources, alternative procedures and their application, definitions, rules of
Criteria ethics and their source and application, etc. Tests will be multiple choice.
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
Letter grades for the course are based on the total points earned for the
semester:
90 – 100 A
80 – 89 B
70 – 79 C
Under 70 F
Make-up
Not available
Exams
4
Points will be discounted for ● late submission of the papers, ● failure to
Late Work take tests at the assigned time, and ● failure to participate in classroom
presentation of assignments
Papers are due in both Word and Powerpoint (for oral classroom
Special presentation) formats as assigned per Assignments and Academic
Assignments Calendar. Powerpoint presentations are to be forwarded via email to the
instructor NLT noon of date due.
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.
5
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.
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
Procedures for student grievances are found in Title V, Rules on Student
Services and Activities, of the university’s Handbook of Operating
Procedures.
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.
7
The goal of Disability Services is to provide students with disabilities
educational opportunities equal to those of their non-disabled peers.
Disability Services is located in room 1.610 in the Student Union. Office
hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and
Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m.
8
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.