Course ID: | ACCT 7415. 3 hours. |
Course Title: | Tax Policy and Research |
Course Description: | Development of tax research tools and the development of an understanding of tax policy issues as they arise in social policy and professional accounting settings. |
Oasis Title: | TAX POLICY |
Duplicate Credit: | Not open to students with credit in ACCT 7730 |
Prerequisite: | ACCT 5400/7400 and permission of department |
Semester Course Offered: | Offered fall semester every year. |
Grading System: | A-F (Traditional) |
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Course Objectives: | This course provides an introduction to the fundamentals of tax research. It is
designed to:
(1) provide a basic understanding of the tax law authorities and tax
practice and procedure (taxpayer and tax practitioner penalties,
tax practitioner professional responsibilities),
(2) provide students with the ability to research basic tax problems
using appropriate tax authorities and research services, and
(3) enhance students' written and oral communication skills.
Effective analysis, communication, and planning are stressed. Selected code
sections and topics are used for illustration. |
Topical Outline: | 1. Introduction to Tax Research
2. Tax Research Methods
3. Tax Research Tools
4. Overview - Substantial Authority/Communication of Results
5. Internet-Based Research Services
6. Statutory Authorities
7. Administrative Authorities
8. Judicial Authorities
9. Written Communications
10. Oral Communications
11. Tax Services/Tax Journals
12. Citators
13. IRS Audit Process
14. Ethics and Professional Responsibilities
15. Preparer Penalties |