Tax Research and Jurisprudence – ACCT 612

CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 07/28/2020

Course Description

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.

Prerequisites

ACCT 531 and ACCT 511 and (BMAL 590 or Meets BMAL590 / 27 hrs in BUSI with a score of 3)

Rationale

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:

    1. Distinguish the importance of ethical imperatives and Biblical principles in the research and practice of taxation.
    2. Communicate the results of the tax research process using proper documentation.
    3. Examine the major legislative and judicial doctrines behind the conceptual framework of tax theory.
    4. Assess relevant tax scenarios for opportunities to reduce tax liability.
    5. Analyze the major components and structure of the Internal Revenue's audit process.
    6. Solve sophisticated and relevant tax research scenarios by utilizing electronic research services.

Course Assignment

Textbook readings and presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in Module/Week 1.

Discussion Board Forums (4)

Discussion boards are collaborative learning experiences. Therefore, the student will participate in 4 Discussion Board Forums 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.

Essays (2)

The student will complete 2 essays in this course. Each essay will be 2–3 pages and have the requested amount of citations. This assignment must be submitted through SafeAssign.

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.

Quizzes (4)

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.