Service Learning Course Designation Form
Use this form to request a Service Learning Course Designation for a new or existing course.
Proposed course title should end with the following designation: /Service Learning
I. Service Learning Course
Dept/Program
Course Number
Accounting
(e.g. SW UG 423)
Subject
Course Title (e.g.
Addiction
Tax Practicum/Service Learning
Studies/SvcLrn)
Short Title (max. 26
characters incl. spaces)
Tax Practicum
one credit
Number of credits
Instructor name
Kenton Swift
243-4182
Instructor phone
kent.swift@business.umt.edu
and e-mail
II. Endorsement/Approvals
ACTG 632
Complete this form and obtain signatures before submitting to Faculty Senate Office.
Please Type/Print Name
Signature
Date
Requestor
Requestor phone
and e-mail
Program
Chair/Director
Other affected
programs
Dean
Kenton Swift
243-4182
kent.swift@business.umt.edu
Terri Herron
Larry Gianchetta
III. UM Service Learning Definition: Service Learning is a method of teaching and learning
in which students, faculty and community partners work together to enhance student
learning by applying academic knowledge in a community-based setting. Student work
addresses the needs of the community, as identified through collaboration with community
or tribal partners, while meeting instructional objectives through faculty-structured service
work and critical reflection meant to prepare students to be civically responsible members
of the community. At its best, service learning enhances and deepens students’
understanding of an academic discipline by facilitating the integration of theory and
practice, while providing them with experience that develops life skills and engages them
in critical reflection about individual, institutional, and social ethics.
IV.Service Learning Course Criteria The University of Montana-Missoula has established the
following criteria for Service Learning courses. In order to receive the Service Learning course
designation, a course must clearly exemplify all of the following criteria:
 Students in the course will provide a needed service to individuals, organizations, schools, or other
not-for-profit or tax-exempt entities in the community.
 The service experience is directly related to the subject matter of the course.
 Knowledge from the discipline informs the service experiences with which the students are to be
involved.
 Activities in the classroom will provide opportunities for students to reflect upon what they have
learned through the service experience and how these experiences relate to the subject matter of the
course.
 The course offers a method to assess the learning derived from the service. Credit will be given for
the learning and its relation to the course, not for the service alone.
 Service interactions in the community will recognize the needs of service recipients, and offer an
opportunity for community partner(s) to provide advice and feedback on the nature and value of the
service performed by the students.
 Training (by the service agency) and preparation (by the course instructor) ensure that students
perform service activities in a professional manner and that vulnerable populations are not harmed.
 Service options ensure that no student is required to participate in a service placement that creates a
religious, political, or moral conflict for the student.
 In a 3-credit service learning course, students should be required to perform a minimum of 15 hours
of community service per semester (i.e. 5 hours of service per academic credit.) Service hours may
include hours spent in training, preparation, and direct contact with clients.
V. Confirmation of Service Learning Course Criteria: Explain how this course meets each of
the following criteria.
Need for service: Describe the communityStudents prepare income tax returns for low
identified need and the nature of the service
income taxpayers who cannot afford to pay a
experience students will be involved in.
tax professional to prepare their income tax
return.
Relation to course content: Describe how the
Students learn the tax rules for low income
service experience is related to the subject matter of taxpayers using training materials provided
the course. How do students apply their classroom by the IRS. Then they use that knowledge to
learning in the service experience?
prepare income tax returns for low income
taxpayers.
Reflection: What opportunities are provided in the Students receive immediate feedback as
classroom for students to reflect upon what they
each tax return is completed and reviewed.
have learned through their service experience?
In addition, weekly updates are provided to
the students about any specific issues the
instructor feels need clarification.
Assessment: What method(s) are used to assess
Students receive immediate feedback as
the learning derived from the service experience?
each tax return is completed and reviewed.
In addition, weekly updates are provided to
the students about any specific issues the
instructor feels need clarification.
Reciprocity: How do community partner(s)
Every income tax return prepared as part of
provide advice and feedback on the nature and
this program receives a final review by the
value of the service performed?
IRS office in Helena. Any problems are
reported back to the instructor, and to the
students.
Training: What training and preparation will be
provided to assure that that students perform their
service activities in a professional manner and that
vulnerable populations are not harmed?
Service options: What service options exist to
ensure that no student is required to participate in a
service placement that creates a religious, political,
or moral conflict?
Number of service hours required: How many
hours of service per semester are students required
to perform? Provide detailed description of the
service activities to be performed.
The students receive a Student Training
Guide provided by the IRS to learn about
preparing income tax returns for low income
taxpayers. Each student also receives IRS
and State publications with detailed
information about income tax law. In addition,
each income tax return prepared by a
student volunteer is reviewed.
Volunteer work is performed on campus on
Saturdays. Additional sessions are available
on evenings during the week for students
who cannot perform volunteer work on
Saturdays.
Each student must complete fifteen hours of
volunteer tax preparation.
VI. Community Partner Information: Provide information on the organization(s) that will
provide service placements for students in this course.
Name of Agency/Organization(s)
Internal Revenue Service
Contact person name(s)
Frances Reichert
(406) 441-1044
Frances.A.Reichert@irs.gov
VII. Syllabus: Paste syllabus below or attach and send digital copy with form. The syllabus should
clearly indicate that this is a service learning course and it should include the UM Service Learning
Definition as text within the syllabus. The syllabus should also demonstrate how the above criteria are
satisfied. For assistance in preparing a service learning course syllabus, see
http://www.compact.org/syllabi/ or contact Andrea Vernon, Director of the Office for Civic
Engagement: andrea.vernon@umontana.edu.
Contact person(s) phone and e-mail
VIII. Copies and Electronic Submission: Submit approved original, and electronic file to the
Faculty Senate Office, UH 221, camie.foos@mso.umt.edu.
The course syllabus is provided on the following pages:
ACTG 632 - Tax Practicum
Spring Semester 2010
The University of Montana - Missoula
Course Description:
This is a service course that provides free tax preparation to low income taxpayers and students, in
conjunction with the IRS. Students apply their knowledge of tax law to the preparation and e-filing of
income tax returns under the direction of a practicing CPA. Graduate students also review the work of
undergraduate preparers, and assist in the organization and training of undergraduate preparers. This
course is graded credit/no credit only.
Course Prerequisites:
ACTG 632 - Graduate student in business or consent of business graduate director and instructor
Instructors:
Kenton D. Swift, PhD, CPA
Associate Professor of Accounting
Office: 319 GBB
Phone: (406) 243-4182
e-mail: kent.swift@business.umt.edu
Clem R. Lockman, CPA
Site Coordinator
Volunteer Income Tax Assistance Program (VITA)
Phone: 546-6571
e-mail: clockman@bresnan.net
Course Materials:




Student Training Guide, 2009 Publication 4491
Volunteer Resource Guide, 2009 Publication 4012
Your Income Taxes – 2009 Publication 17
Montana Individual Income Tax Form 2 Instruction Booklet
Training and Orientation:
All preparers are required to attend a training and orientation session that provides the basic procedures
in preparing a VITA tax return, instruction and hands-on use of the tax software used to prepare the
returns, and information on Montana tax preparation, prior to preparing VITA tax returns. If students are
unable to attend one of the scheduled trainings, arrangements can be made to receive the training
information at a different time. Please contact the site coordinator or teacher assistants to make
arrangements.
Training Schedule:
Date:
Time:
Location
Saturday, January 23 8:00 AM until 12:00PM
GBB 119
Saturday, January 23 12:30 PM until 4:30PM
GBB 119
Sunday, January 24
8:00 AM until 12:00PM
GBB 119
Sunday, January 24
12:30 PM until 4:30PM
GBB 119
Course Grading:



Students must successfully complete the Basic, Intermediate, Advanced, and either the
International or Military Exams provided in the Student Training Guide
Student must attend one of four training sessions
Students must complete fifteen hours of volunteer tax preparation
Volunteer Schedule:
On campus:
Date:
Time:
Location:
Saturday, February 6 9:00 AM until 4:00 PM
GBB 119
Saturday, February 13 9:00 AM until 4:00 PM
GBB 119
Saturday, February 20 9:00 AM until 4:00 PM
GBB 119
Saturday, February 27 9:00 AM until 4:00 PM
GBB 119
Saturday, March 6
9:00 AM until 4:00 PM
GBB 119
Saturday, March 13
9:00 AM until 4:00 PM
GBB 119
Depending on requests from local Not-for-Profit agencies, there may be on-site tax preparation
opportunities on additional Saturdays, Sundays, and evening during the week. These sessions allow
students, unable to participate on the scheduled Saturdays, to complete their required hours. Please
contact the site coordinator or teacher assistants if you feel you may not be able to complete your hour
requirement during the scheduled times.
School of Business Administration and Accounting Program
Mission Statements and Learning Goals
School of Business Mission Statement
The University of Montana’s School of Business Administration is a collegial learning community dedicated to the teaching,
exploration, and application of the knowledge and skills necessary to succeed in a competitive marketplace.
Masters of Accountancy Mission Statement
The Masters of Accountancy program provides breadth and depth in accounting, taxation, and business to develop a high level of
understanding, skill and leadership capability for advancement in the accounting profession and other related business careers.
Masters of Accountancy Assessment and Assurance of Learning Goals
As part of our assessment process and assurance-of-learning standards, the Accounting Faculty has adopted five learning goals for our
MAcct students. MAcct students will:
1) Obtain a deeper mastery of technical accounting competencies
2) Understand the role of the accounting profession in business and the economy, along with the importance of professionalism
and ethics in carrying out this role
3) Communicate effectively through both written and verbal means
4) Demonstrate a high level of critical thinking skills
5) Be prepared for certification as a CPA.
Volunteer Income Tax Assistance Program (VITA) Mission Statement
The University of Montana-Missoula Volunteer Income Tax Assistance Program (VITA) will provide free, basic tax return
preparation for eligible taxpayers. Volunteers are our most valuable resource. To establish the greatest degree of public trust,
Volunteers have a responsibility to provide high quality service and uphold the highest of ethical standards.
Course Learning Outcomes
Students in this course will:
 Learn how to apply their knowledge of tax law in preparing income tax returns
 Become familiar with income tax preparation software and e-filing of tax returns
 Graduate students will gain communication skills by reviewing the work of undergraduate preparers, and assisting
in the training undergraduate preparers
Expectations of Students
Attendance: Students are expected to attend all class meetings and assigned volunteer sessions, and arrive on a
timely basis.
Student Conduct: The University of Montana Student Conduct Code, embodying the ideals of
academic honesty, integrity, human rights, and responsible citizenship, governs student conduct in
this course.
Students with Disabilities: Students with disabilities will receive reasonable modifications in this
course. Your responsibilities are to request them from me with sufficient advance notice, and to be
prepared to provide verification of disability and its impact from Disability Services. Please speak with
me after class or during my office hours to discuss the details. For more information, visit the
Disability Services for Students website at http://life.umt.edu/dss.