Research and Writing in Income Taxation
ACCT 6420
Course Syllabus
Fall, 2006
Research and Writing in Income Taxation
ACCT 6420
Course Syllabus
Fall, 2006
Instructor: Susan Morley
Telephone: 303-492-4312
Email:
Office Hours: Tues/Thurs 8:30–9:15 and 2:00-3:00 & by appointment
Office: Room 280 (Fleming Law)
Course Website: http://leeds-faculty.colorado.edu/smorley
Course Introduction
This course is designed to provide you with tax research and legal writing skills. To this end, you will:
§ Analyze IRS and AICPA rules and ethics in tax practices
§ Delineate the steps of the tax research process
§ Understand the federal tax legislative process
§ Examine the primary sources of federal tax law and evaluate the nature and structure of these sources, including the US Constitution, Internal Revenue Code, Treasury Regulations, IRS administrative rulings, and judicial decisions
§ Understand the function of the citator in the tax research process
§ Examine the secondary sources of federal tax law
§ Locate tax resources using the internet and develop internet tax research skills
§ Evaluate the hierarchy of the sources of federal tax law
§ Examine deductive analysis in legal writing
§ Understand the structural format of the office memorandum, including question presented, short answer, statement of facts, and discussion
§ Write technical memoranda using deductive legal reasoning
§ Participate in group presentations that communicate conclusions and analysis to assigned tax research cases using power point slides
Course Materials
Sources of Tax Authority: You must have ready access to the Internal Revenue Code, the Treasury Regulations, all IRS administrative pronouncements, and court cases. The Leeds School of Business will provide access to CCH Internet Tax Research Network, an online tax service, so that all students will have full access to these primary sources of authority as well as to sources of secondary tax authority.
Text: Federal Tax Research, Raabe, Whittenburg, and Sanders (7th Edition).
Case Studies: During the semester, short tax case studies will be distributed as part of the research assignments.
Course Requirements and Grades
Class Participation: Class participation is a vital element of the class. Your participation will greatly enhance your knowledge of the Code.
Chapter Problems: I will assign problems from each chapter covered in class. Please be prepared to discuss the answers in class.
Case Study Assignments: These will involve research and writing projects and will make up a large part of your grade. There will be numerous small assignments throughout the course. There will also be one major tax research assignment that will serve as your final research project.
Exam: There will be one mid-term exam, covering the tax authorities and the research process. Your notes from class will be the best guide to tested material. Do not overlook this exam. Many students have been disappointed that they did not spend more time studying for the exam.
Grades: Grades are based on your relative standing in the class and on absolute points. The various elements of the overall grades are weighted as follows:
Mid-term Examination 100 points
4 Research Assignments 200 points (4 x 50)
Final Research Project 100 points
Total 400 points
Miscellaneous
Disabilities: If you qualify for accommodations because of a disability, please submit to me a letter from Disability Services in a timely manner so that your needs may be addressed. Disability Services determines accommodations based on documented disabilities. Contact: 303-492-8671, Willard 322, and http://www.Colorado.EDU/disabilityservices.
Religious Accommodations: Campus policy regarding religious observances requires that faculty make every effort to reasonably and fairly deal with all students who, because of religious obligations, have conflicts with scheduled exams, assignments, or required attendance. See full details at http://www.colorado.edu/policies/fac_relig.html. In this class, accommodations will be made for students when coursework conflicts with religious observances. Regarding exam scheduling, please see the instructor at least two weeks prior to the exam date if there is a conflict with a religious observance.
Classroom Behavior: Students and faculty each have responsibility for maintaining an appropriate learning environment. Students who fail to adhere to such behavioral standards may be subject to discipline. Faculty have the professional responsibility to treat all students with understanding, dignity and respect, to guide classroom discussion, and to set reasonable limits on the manner in which they and their students express opinions. Professional courtesy and sensitivity are especially important with respect to individuals and topics dealing with differences of race, culture, religion, politics, sexual orientation, gender variance, and nationalities. Class rosters are provided to the instructor with the student's legal name. I will gladly honor your request to address you by an alternate name or gender pronoun. Please advise me of this preference early in the semester so that I may make appropriate changes to my records. See polices at
http://www.colorado.edu/policies/classbehavior.html and at
http://www.colorado.edu/studentaffairs/judicialaffairs/code.html#student_code.
Honor Code: All students of the University of Colorado at Boulder are responsible for knowing and adhering to the academic integrity policy of this institution. Violations of this policy may include: cheating, plagiarism, aid of academic dishonesty, fabrication, lying, bribery, and threatening behavior. All incidents of academic misconduct shall be reported to the Honor Code Council (; 3037252273). Students who are found to be in violation of the academic integrity policy will be subject to both academic sanctions from the faculty member and nonacademic sanctions (including but not limited to university probation, suspension, or expulsion). Other information on the Honor Code can be found at:
http://www.colorado.edu/policies/honor.html and http://www.colorado.edu/academics/honorcode/.
Discrimination and Sexual Harassment: The University of Colorado at Boulder policy on Discrimination and Harassment (http://www.colorado.edu/policies/discrimination.html, the University of Colorado policy on Sexual Harassment and the University of Colorado policy on Amorous Relationships applies to all students, staff and faculty. Any student, staff or faculty member who believes s/he has been the subject of discrimination or harassment based upon race, color, national origin, sex, age, disability, religion, sexual orientation, or veteran status should contact the Office of Discrimination and Harassment (ODH) at 303-492-2127 or the Office of Judicial Affairs at 303-492-5550. Information about the ODH and the campus resources available to assist individuals regarding discrimination or harassment can be obtained at http://www.colorado.edu/odh.
Class Schedule*
Date Lecture Topic Reading Assignment
August 30 Course Introduction
September 6 Introduction to Tax Practice Chapter 1
Tax Research Methodology Chapter 2
September 13 Constitutional and Legislative Sources Chapter 3
September 20 CCH Internet Training
September 27 Administrative Regulations and Rulings Chapter 4
October 4 Judicial Interpretations Chapter 5
October 11 Citators and Other Finding Devices Chapter 8
October 18 Mid-term Examination Chapters 1-5 and 8
October 25 Tax Services and Periodicals Chapter 6
Legal Services and Internet Sites Chapter 7
November 1 Legal Writing Chapter 10
November 8 Research Case Assignment
November 15 Research Case Assignment
November 22 No Class – Fall Break
November 29 Research Case Assignment
December 6 Research Case Assignment
December 13 Open Class
Instructor present to provide assistance
December 20 Final Research Project Due
* The instructor reserves the right to alter, modify, supplement, and/or delete course assignments.
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