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| Instructor: | Dale Bandy | Office: | BA 435 |
| Course: | Tax 6065 | Office phone: | (407) 823-2964 |
| E-mail: | dbandy@bus.ucf.edu | Web site: | http://pegasus.cc.ucf.edu/~bandy |
| Office hours: | W 1:30-4:00 R 1:30-4:00 | Credit: | 3 semester hours |
Objective: The objective of the course is to develop research skills and professional judgment needed to function effectively as a tax professional who works with complex issues. The course emphasizes the legal and professional guidelines that establish the ethical framework within which tax professionals are obligated to operate.
Sources: Raabe, Whittenburg, Bost, and Sanders, West's Federal Tax Research. Seventh Edition. West Publishing Company.
The UCF library has printed and online resources needed to complete assignments. The website listed above contains links to both library and public resources. Most are readily available, but a few require a password or access through the Pegasus server. The above website provides a link to instructions on how to reach these sites. Most on campus computers including those in the library and in laboratories have access.
Cases: You are assigned three sophisticated tax research cases. The cases involve moderately difficult to complex issues, cannot be solved by use of a single reference source, and require a significant amount of time. Cases are to be solved independently except where consultation is specifically permitted. Performance on these cases often distinguishes between students with the highest grades and others.
Worksheets: The three worksheets address primary and secondary sources, landmark tax cases, and professional ethical issues. The worksheets are found at the above website.
Exams: The two examinations will include short answer essay questions and possibly other types of questions. Make up examinations are rarely given, and may involve a penalty.
Grading: Grades will
be based on the following. Plus and minus grades are rarely assigned.
| Research Cases (15% each) | 45 |
| Examinations (15% each) | 30 |
| Worksheets (10%, 5%, and 10% respectively) | 25 |
| Total | 100 |
| ASSIGNMENTS |
| Date | Topic | Chapter | Worksheet | Cases |
| Jan. 12 | Introduction | 2, 3 | ||
| 19 | Research | 4, 5 | ||
| 26 | Research | 6, 7, 8 | I | |
| Feb. 2 | Research | 9 | ||
| 9 | Examination I | |||
| 16 | Research | 10 | ||
| 23 | Research | 1 | ||
| Mar. 2 | Research | |||
| 9 | Practice | 1 | II | |
| 16 | Spring Break | |||
| 23 | Practice | 2 | ||
| 30 | Procedures | 12 | ||
| Apr. 6 | Procedures | 13 | III | |
| 13 | Examination II | |||
| 20 | Procedures | |||
| 27 | Final Case | 3 | ||