TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
TAX 6684
Federal Tax Research
Prerequisites
ACT 4494, Income Tax Accounting I and ACT 4495, Income Tax Accounting II and
Admission into the Master of Accountancy, Master of Taxation program, MBA program, or
Certificate of Taxation program.
Description
A study of how to identify federal tax issues, locate the applicable tax authorities, evaluate the
weight of the authorities, reach conclusions, and communicate the results of the research.
Objectives
On completion of the course, the student should be able to:
1. Identify and describe the sources of legal and ethical guidelines for tax practitioners
2. Identify and explain the primary and secondary sources of tax law
3. Demonstrate the ability to locate and interpret the precedential value of the primary
sources of tax law
4. Exhibit familiarity with the use of on-line tax services
5. Describe the steps to the research process and utilize these steps to efficiently, effectively
and thoroughly research a tax problem
6. Prepare a tax research file memorandum
7. Prepare a client letter communicating the results and recommendations of tax research
8. Write a research paper on a tax related topic
9. Demonstrate knowledge of the tax content covered on the CPA exam
Master Syllabi are developed by the senior faculty in each business discipline. This Master Syllabus must be used as the basis for developing the
instructor syllabus for this course, which must also comply with the content specifications outlined in the Troy University Faculty Handbook.
The objectives included on this Master Syllabus must be included among the objectives on the instructor’s syllabus, which may expand upon the
same as the instructor sees fit. The statement of purpose seeks to position the course properly within the curriculum and should be consulted by
faculty as a source of advisement guidance. Specific choice of text and other details are further subject to Program Coordinator guidance.
1 August 2005
Master Syllabus: TAX 6684
2
Purpose
The purpose of this course is to introduce students to the methodology and practice of tax
research. Students will gain an understanding of tax research procedures and the sources of tax
law while developing tax research skills through “hands-on” analysis. In addition, students will
review the concepts and doctrines of federal taxation.
Approved Text
Sawyers, Roby B., Raabe, William E., Whittenburg, Gerald E., and Gill, Steven L. (10th Ed., or
current). Federal Tax Research. Mason, OH: Cengage Learning.
Supplements (optional)
James E. Smith, Internal Revenue Code of 1986 and Treasury Regulations: Annotated and
Selected (current edition). Mason, OH: South-Western Cengage Learning.
CPA Exam Review Manual: Regulation
Course Outline
Chapter 1
Introduction to Tax Practice and Ethics
Chapter 2
Tax Research Methodology
Chapter 3
Constitutional and Legislative Sources
Chapter 4
Administrative Regulations and Rulings
Chapter 5
Judicial Interpretations
Chapter 6
Thomson Reuters Checkpoint
Chapter 7
CCH IntelliConnect (Optional)
Chapter 8
Other Tax Services and Tax Periodicals
Chapter 9
Multijurisdictional Taxes (Optional)
Chapter 10
Financial Accounting Research (Optional)
Troy University Faculty Handbook (2010): Section 3.9.2.8 [extract] — essential elements of the syllabus (somewhat modified for space):
1. Course title
2. Course number +
section
3. Term
4. Instructor
5. Prerequisites
6. Office hours
7. Class days, times
8. Classroom
location
9. Office location +
e-mail address
10. Office telephone
11. Course
description,
objectives
12. Text(s)
13. Other materials
14. Grading methods, 16. General supports
criterion weights,
(computer works,
make-up policy,
writing center)
mid-term grade
17. Daily assignments,
reports
holidays, add/drop
15. Procedure, course
& open dates, dead
requirements
day, final exam
18. ADA statement
19. Electronic device
statement
20. Additional
services,
statements
21. Absence policy
22. Incomplete-work
policy
23. Cheating policy
24. Specialization
requirements
(certification,
licensure, teacher
competencies)
Master Syllabus: TAX 6684
3
Chapter 11
Communicating Research Results
Chapter 12
Tax Planning
Chapter 13
Working with the IRS
Chapter 14
Tax Practice and Administration (Optional)
Troy University Faculty Handbook (2010): Section 3.9.2.8 [extract] — essential elements of the syllabus (somewhat modified for space):
1. Course title
2. Course number +
section
3. Term
4. Instructor
5. Prerequisites
6. Office hours
7. Class days, times
8. Classroom
location
9. Office location +
e-mail address
10. Office telephone
11. Course
description,
objectives
12. Text(s)
13. Other materials
14. Grading methods, 16. General supports
criterion weights,
(computer works,
make-up policy,
writing center)
mid-term grade
17. Daily assignments,
reports
holidays, add/drop
15. Procedure, course
& open dates, dead
requirements
day, final exam
18. ADA statement
19. Electronic device
statement
20. Additional
services,
statements
21. Absence policy
22. Incomplete-work
policy
23. Cheating policy
24. Specialization
requirements
(certification,
licensure, teacher
competencies)