This innovative course seeks to equip the student with an in-depth understanding of the best tax research methods while providing the student with the opportunity to analyze the statutory and judicial doctrines that collectively give rise to the conceptual framework of tax law. The students will engage in tax research that will give them the opportunity to understand, analyze, and apply these familiar tax doctrines to a host of sophisticated and contemporary fact patterns.
For information regarding prerequisites for this course, please refer to the Academic Course Catalog.
The purpose of this course is to expose the student to the best tax research methods and to provide the student with the opportunity to implement those methods in sophisticated and contemporary research projects designed to provide the students with the opportunity to analyze the statutory and judicial doctrines that collectively give rise to the conceptual framework of tax law or jurisprudence. Through this innovative and unique course, the students will be armed with those theoretical and practical tax research skills and insights into tax jurisprudence that will enable them to successfully enter tax practice, or to enhance their already existing tax practice. These insights and skills include those necessary (1) to understand, retain, and apply tax law; (2) to more effectively identify the tax issues lurking in a given set of facts; and (3) to develop more creative and credible solutions to the problems or opportunities that these tax issues create.
Measurable Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Distinguish the importance of ethical imperatives and biblical principles in the research and practice of taxation.
- Communicate the results of the tax research process using proper documentation.
- Examine the major legislative and judicial doctrines behind the conceptual framework of tax theory.
- Assess relevant tax scenarios for opportunities to reduce tax liability.
- Analyze the major components and structure of the Internal Revenue's audit process.
- Solve sophisticated and relevant tax research scenarios by utilizing electronic research services.
Textbook readings and presentations
Course Requirements Checklist
After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in Course Overview.
Discussions are collaborative learning experiences. Therefore, the student will participate in 4 Discussions in this course. The student will post a thread of 400–500 words with at least 4 citations and 2 replies of 200–250 words each to the threads of classmates. The student must include 2 citations with each reply and use current APA formatting for all citations.
The student will complete 2 essays in this course. Each essay will be 2–3 pages. The Essay: Tax Practices and Ethics, Communicating Research Results Assignment must cite at least 7 scholarly research sources, and the Essay: International Finance and Tax Planning Strategy Assignment Instructions must cite at least 6 scholarly research sources.
Tax Research Memos (4)
The student will complete 4 Tax Research Memos in this course. As these are memos, and not formal writing assignments, current APA format is not required.
Tax Research Problems (2)
The student will complete 2 Tax Research Problem Assignments in this course. These are not formal writing assignments, so current APA formatting is not required.
The student will complete 4 quizzes in this course. Each quiz will contain 25 multiple-choice and true/false questions based on the textbook readings and presentations and will have a time limit of 1 hour and 20 minutes.