TAX 6065, Section 001
CRN Number: 92282
Course Name: Tax Research
Term: Fall 2014
Class Location: BU 410
Class Meeting Time(s): Thursdays, 7:10 – 10:00 pm, beginning 8/21/2014
Important Dates: Add/Drop ends on Friday, 8/22. Last day to withdraw without anything appearing
on your transcript (i.e., no “W”) is 8/30. The last day to withdraw without an “F” is 10/10. Grades are
due with the registrar on 12/15.
General Information
Instructor Information
Name: Mary C. Walsh, JD, LL.M, CPA
Office Address: 101E DeSantis (Boca Campus)
E-mail address: mwalsh8@fau.edu (preferred contact outside of class)
Phone Number: (561) 297-3248
Office Hours
Tuesdays and Thursdays from 5:00 pm – 6:30 pm, after class, or by appointment.
Course Website: Located Blackboard (use your FAUnet ID to login):
https://blackboard.fau.edu/webapps/login/
Required Text and Materials
 Required: West’s Federal Tax Research – Sawyer, Raabe, Wittenburg & Gill (Tenth Edition). ISBN10: 1-285-43939-2; ISBN-13: 978-1-285-43939-6. Text web site:
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http://www.cengagebrain.com/cgiwadsworth/course_products_wp.pl?fid=M20b&product_isbn_issn=9781285439396&tok
en=FD19B4714949B475CCC811DE8084ADF0CB4242275D34CB22B166D480CFA22
A1D21C0DBFFEA88367951A40EF118CCA6D0
Required: We will be using online versions of the Internal Revenue Code and The Code of
Federal Regulations. You may access these through RIA and CCH (available through EZ PROXY).
Required: E-Mail: SOA policies require each student to have an e-mail account through the
university to be used with all correspondences in this course. I will be sending emails through
Blackboard. Make sure your email address is correct and that you check it often. Make sure
that email sent by me through Blackboard or sent directly from me (mwalsh8@fau.edu) does
not go into Spam. Make sure your email box is not too full to accept email. “I didn’t get the
email” is not a reason for missing anything.
Required: Additional materials will be posted on an as-needed basis to the course Blackboard
site.
Suggested: Bring a laptop to class.
Tax 6065 Fall 2014 Syllabus
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Course Description
Methods of researching tax problems and practical exercises in the uses of research tools in locating,
understanding, and interpreting source materials.
Course Prerequisites and Time Commitments:
Prerequisites: Graduate standing; Graduate Communications and TAX 6025 or TAX 4001 or equivalent
Corequisites: Graduate Communications and TAX 6025
Credits: 3 credit hours
Time Commitments: According to Florida State Regulation 6A-10.033, students must spend a
minimum 2,250 minutes of in class time during a 3-credit course. Additionally, students enrolled
in a 3-credit course are expected to spend a minimum of 4,500 minutes of out-of-classtime specifically working on course-related activities (i.e., reading assigned pieces, completing
homework preparing for exams and other assessments, reviewing class notes, etc.) and fulfilling
any other class activities or duties as required.
Course Learning Objectives
1. To understand the tax environment, e.g., the relationship between tax law and its administrative and
judicial interpretations.
2. To understand the different forms of tax authority.
3. To obtain a working knowledge of some of the tools for conducting income tax research in order to
find, interpret, and assess applicability of the tax law to specific situations.
4. To learn how to read a tax case.
5. To acquire experience communicating and advocating tax research findings; with an emphasis on the
drafting file memos,
6. To obtain a basic knowledge of AICPA Standards of Tax Practice and rules of practice before the IRS
(Circular 230).
GEB 6215 Integration: This course is integrated with GEB 6215 (Graduate Business Communications).
Specifically, you may use this course to meet your short paper and presentation requirements.
Course Evaluation Method: Your grades will be determined as follows:
Sources of Tax Law Quiz
5%
Tax Database Training Certificates
5%
Tax File Memo (no Research)
10%
Timed Research Assignments
10%
Research Paper 1
25%
Presentation (5 minutes)
10%
Research Paper 2
35%
Total
100%
Tax 6065 Fall 2014 Syllabus
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Course Evaluation Method, cont’d:
Sources of Tax Law Quiz: We will start the class by discussing the sources and weights of tax law. There
will be a quiz (taken online).
Research Database Training: Some research databases have training courses you can take for free that
provide you with a certificate when you complete them.
Tax Memo (No Research): You will be given a set of facts and the complete universe of authority that
you will use to complete a Tax File Memorandum. This exercise is meant to get you used to the process
of analyzing authority, documenting your understanding and giving advice.
Timed Research Assignments: I will set up what looks like 2 exams (because that is how Blackboard is
set up), but are really timed research assignments where you must find and/or analyze authority within a
set time period (2 hours for each). You will be given instructions as to how to complete the assignments.
These exercises are meant to get you into finding and analyzing authority. Practice sets will be available.
Research Memos: There are two research memos that will put together your writing and research skills.
Either of these papers may be used to meet your GEB 6215 short paper requirement. For Research 1, a
draft of the paper must be submitted one week before the due date. Submission of the draft is worth
25% of the paper grade.
Presentation: You will give a 5 minute presentation on a topic to be decided. This presentation may be
used to meet your GEB 6215 presentation requirement.
Grading Scale:
A = 92% and above
A- = 90 – 91%
B+ = 88% - 89%
B = 82% - 87%
Additional Course Policies
B- = 80% - 81%
C+ = 78% - 79%
C = 72% - 77%
C- = 70% - 71%
D+ = 68% - 69%
D = 62% - 67%
D- = 60% - 61%
F = below 60%
Attendance and Participation: FAU’s stated attendance policy (as set forth in the course catalog) is as
follows:
Students are expected to attend all of their scheduled University classes and to satisfy all
academic objectives as outlined by the instructor. The effect of absences upon grades is
determined by the instructor, and the University reserves the right to deal at any time with
individual cases of non-attendance.
Tax 6065 Fall 2014 Syllabus
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Students are responsible for arranging to make up work missed because of legitimate class
absence, such as illness, family emergencies, military obligation, court-imposed legal obligations
or participation in University-approved activities. Examples of University-approved reasons for
absences include participating on an athletic or scholastic team, musical and theatrical
performances and debate activities. It is the student’s responsibility to give the instructor notice
prior to any anticipated absence and within a reasonable amount of time after an unanticipated
absence, ordinarily by the next scheduled class meeting. Instructors must allow each student
who is absent for a University-approved reason the opportunity to make up work missed
without any reduction in the student’s final course grade as a direct result of such absence.
Attendance will be taken for Financial Aid purposes. However, attendance is not a specifically graded
component of TAX 6065. It is assumed that you will attend all classes and participate in all classes
because this should be your routine as a graduate student. Understand that grades and attendance are
related (the higher the attendance, the higher the grade; the lower the attendance, the lower the
grade).1 Also understand that if your grade is on the cusp of the next grade up, the only basis available
to “bump” you up is the effort that I perceive you made in this class.
Late Assignment Policy: Late assignments will NOT be accepted. Zero points will be awarded for
anything late. Look at the Course Schedule and make whatever arrangements you must to ensure you
will be able to complete your work on time.
 Exceptions may be made here, of course, for emergencies (see below), religious observances,
and participation in university-approved activities.
In business, it doesn't matter if you finish the client's proposal presentation a day after the client left, or
if you submit your application after the position has been filled. The ability to submit work on time is a
skill that employers expect you to have. I expect you to have it for this course as well.
Emergencies: I understand that life (and death) happens and that there may be times when it would be
inappropriate to enforce the policies outlined in this syllabus to the letter. If you or an IMMEDIATE
family member (spouse, partner, child, or parent) is having an emergency, please let me know as soon as
it is convenient to do so (by email). Documentation will be required (doctor note, hospital bill, obituary
notice, etc.). Emergencies DO NOT INCLUDE work needs or vacations. Also, if you have a conflict due
to a “University-approved absence” (see below), please let me know as soon as possible.
Policy on Incompletes: Incompletes will be considered ONLY in cases of DOCUMENTED health or family
EMERGENCIES (defined above - notice that work emergencies are not included here) that occur toward
the end of the course. These limitations are mandated by FAU and the School of Accounting.
Specific to this course, incompletes will be considered only if all work up to and including Research Paper
1 was completed on time with a “C” (72%) or better average. If you do not meet criteria, do not request
an Incomplete. Instead, consult your advisor about a late withdrawal from the course.
1
http://chronicle.com/article/Just-Showing-Up-Educators/127765/
Tax 6065 Fall 2014 Syllabus
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Work Obligations and Grades: Understanding Tax Research is an integral part of a tax practice. I think
you will find what we cover here to be very useful to you in your studies and careers. I’m very happy
that you’re here. That being said, taking this class requires that you receive a grade at the end of it. A
grade is not a judgment of you as a person. It is simply a reflection of my perception of your mastery of
the course material.
Most (if not all) of you are working. I understand this and have been where you are (having worked
while earning 2 graduate degrees). It is not my goal to make unreasonable demands of you or to make
you miserable. There are, simply, topics that must be covered and over which you must show mastery.
These topics are masters-level and difficult. Studying them is time consuming.
If your time is limited, be realistic in your grade expectations. The course materials and requirements
are what they are. You will either demonstrate mastery or competency or you will not. If you choose to
forge ahead knowing that your time is limited, understand that your grade will reflect your time
constraints. This is not a matter of me being “fair” or “unfair.” This is just how it is.
The Course Schedule (last page of syllabus) explicitly provides graded assignment dates. Make
arrangements now to give yourself adequate time to complete coursework.
Learning how to be an effective tax researcher is an active and iterative process. That is, you will learn
best by practicing and by reviewing feedback for each project as you begin working on the next. Please
plug through as best as you can and do not ask for extensions (absent emergencies described above). I
simply can’t stress enough how important it is to understand that, for this class to work for all of us, you
must keep up with and submit work on a timely basis.
Cheating Policy: Any examination or assignment submitted containing “Cheating,” “Plagiarism,” or
“Dishonesty,” as defined by the FAU Code of Academic Integrity (link provided below), will receive zero
(0) points. Further, disciplinary action will be pursued in accordance with the provisions of the University
Code of Academic Integrity (link provided below).
Changes: Specific assignments, topics covered, and due dates are tentative may be adjusted as needed
by the professor in order to deliver this course in the most effective way.
Selected University, College and Departmental Policies
School of Accounting Policies: Students are responsible for School of Accounting policies available at
http://fau.edu/academic/registrar/FAUcatalog/business.php#accounting. These policies are considered
to be an integral part of this syllabus.
Code of Academic Integrity: Students at Florida Atlantic University are expected to maintain the highest
ethical standards. Academic dishonesty is considered a serious breach of these ethical standards,
because it interferes with the university mission to provide a high quality education in which no student
Tax 6065 Fall 2014 Syllabus
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enjoys an unfair advantage over any other. Academic dishonesty is also destructive of the university
community, which is grounded in a system of mutual trust and places high value on personal integrity
and individual responsibility. Harsh penalties are associated with academic dishonesty. For more
information, see University Regulation 4.001 at
http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf.
Disability Policy Statement
In compliance with the Americans with Disabilities Act Amendments Act (ADAAA), students who require
reasonable accommodations due to a disability to properly execute coursework must register with the
Office for Students with Disabilities (OSD)—in Boca Raton, SU 133 (561-297-3880); in Davie, LA 203 (954236-1222); or in Jupiter, SR 139 (561-799-8698) —and follow all OSD procedures.
Religious Accommodation Policy Statement: In accordance with rules of the Florida Board of Education
and Florida law, students have the right to reasonable accommodations from the University in order to
observe religious practices and beliefs with regard to admissions, registration, class attendance and the
scheduling of examinations and work assignments. For further information, please see Academic
Policies and Regulations.
University Approved Absence Policy Statement: In accordance with rules of the Florida Atlantic
University, students have the right to reasonable accommodations to participate in University approved
activities, including athletic or scholastics teams, musical and theatrical performances and debate
activities. It is the student’s responsibility to notify the course instructor at least one week prior to
missing any course assignment.
College of Business Minimum Grade Policy Statement: The minimum grade for College of Business
requirements is a “C”. This includes all courses that are a part of the pre-business foundation, business
core, and major program. In addition, courses that are used to satisfy the university’s Writing Across the
Curriculum and Gordon Rule math requirements also have a minimum grade requirement of a “C”.
Course syllabi give individualized information about grading as it pertains to the individual classes.
Incomplete Grade Policy Statement: A student who is passing a course, but has not completed all work
due to exceptional circumstances, may, with consent of the instructor, temporarily receive a grade of
incomplete (“I”). The assignment of the “I” grade is at the discretion of the instructor, but is allowed only
if the student is passing the course.
The specific time required to make up an incomplete grade is at the discretion of the instructor.
However, the College of Business policy on the resolution of incomplete grades requires that all work
required to satisfy an incomplete (“I”) grade must be completed within a period of time not exceeding
one calendar year from the assignment of the incomplete grade. After one calendar year, the incomplete
grade automatically becomes a failing (“F”) grade.
Tax 6065 Fall 2014 Syllabus
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Withdrawals: Any student who decides to drop is responsible for completing the proper paper work
required to withdraw from the course.
Grade Appeal Process: A student may request a review of the final course grade when s/he believes
that one of the following conditions applies:
 There was a computational or recording error in the grading.
 Non-academic criteria were applied in the grading process.
 There was a gross violation of the instructor’s own grading system.
The procedures for a grade appeal may be found in Chapter 4 of the University Regulations.
Disruptive Behavior Policy Statement: Disruptive behavior is defined in the FAU Student Code of
Conduct as “... activities which interfere with the educational mission within classroom.” Students who
behave in the classroom such that the educational experiences of other students and/or the instructor’s
course objectives are disrupted are subject to disciplinary action. Such behavior impedes students’
ability to learn or an instructor’s ability to teach. Disruptive behavior may include, but is not limited to:
non-approved use of electronic devices (including cellular telephones); cursing or shouting at others in
such a way as to be disruptive; or, other violations of an instructor’s expectations for classroom conduct.
Faculty Rights and Responsibilities: Florida Atlantic University respects the right of instructors to teach
and students to learn. Maintenance of these rights requires classroom conditions which do not impede
their exercise. To ensure these rights, faculty members have the prerogative:
 To establish and implement academic standards
 To establish and enforce reasonable behavior standards in each class
 To refer disciplinary action to those students whose behavior may be judged to be disruptive
under the Student Code of Conduct.
Course Outline next page.
Tax 6065 Fall 2014 Syllabus
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Course Outline (Schedule): The course schedule, including all specific class prep (e.g., reading)
assignments, will be kept in the Blackboard companion site and will (attempt to) correspond to the
following dates:
(REQUIRED ASSIGNMENTS and DUE DATES ARE NOTED IN RED):
Date
Assignments Due
Topics Covered in Class
Course Introduction /
08/21/14
Sources of Tax Law
08/28/14
Sources of Tax Law
09/04/14
Sources of Tax Law
09/11/14 Sources of Tax Law Quiz due beginning of class
Conducting Tax Research
09/18/14 Tax File Memo Due beginning of class
Conducting Tax Research
09/25/14 Research Database Certificates due beginning of class
Conducting Tax Research
10/02/14 Timed Research Due beginning of class
Writing for Tax
Writing for Tax /
10/09/14
Research 1 Workshop
Research 1 Drafts Due
NO CLASS
10/16/14
(Instructor Draft Review)
10/23/14 Research 1 Due beginning of class
Presentation Workshop
10/30/14
Tax Practice
11/06/14 Presentations
Presentations
11/13/14 Presentations
Presentations
State & International Tax
11/20/14
Research
11/27/14
NO CLASS (THANKSGIVING)
12/04/14 Research 2 Due by beginning of class
Wrap up
Grades are due with the Registrar no later than 9:00 am on Monday, 12/15.
Tax 6065 Fall 2014 Syllabus
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