COURSE SYLLABUS
ACCOUNTING 610: TAX RESEARCH AND COMMUNICAITON
FALL 2013
DR. RAFI EFRAT, JD, CPA, JSM, JSD
PROFESSOR
DEPARTMENT OF ACCOUNTING & INFORMATION SYSTEMS
CALIFORNIA STATE UNIVERSITY, NORTHRIDGE
OFFICE: BUSINESS BUILDING 3224
PHONE: (818) 677-3967
E-MAIL: rafi.efrat@csun.edu
WEB ADDRESS: http://www.csun.edu/~re38791/
OFFICE HOURS:
TUESDAYS & THURSDAYS: 2:00 – 3:30 P.M.
and by appointment.
COURSE OBJECTIVES:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Understand the tax research methodology
Identify relevant facts
Formulate tax questions
Identify appropriate tax authority
Locate appropriate tax authority
Identify the appropriate format for drafting internal and external
communication containing the results of one’s research efforts
Effectively communicate research results
Understand ethical obligations in the tax practice
Effectively interview clients
Conduct effective oral presentations
COURSE MATERIALS:
REQUIRED:
William A. Raabe, Gerald E. Whittenburg & Debra L. Sanders, Federal Tax Research
(9th edition) ISBN No: 978-1-111-22164-5 (select chapters may be purchased directly
from the publisher @ http://www.ichapters.com for $15.499 per chapter)
Course Reader (available online)
COURSE REQUIREMENTS:
ATTENDANCE (7%)
1
Class attendance is mandatory in this course. A student is allowed to miss
one class meeting. Any additional absence requires a faculty permission,
which will be granted only in extraordinary circumstances. Class attendance
constitutes seven percent of your final grade in this course. To receive the
full seven percent points, you must attend all sessions. Each missed session is
worth 3 percentage points.
PREPARATION AND PARTICIPATION (10%)
Preparation & Participation: Throughout the semester, all students are expected
to orally discuss assigned problems. Students will be called on randomly to
discuss the materials. The student’s level of preparedness when randomly
called upon together with voluntary in-class participation during class
discussion accounts for ten percent of the student’s final grade.
EXAM (20%)
Midterm: There will be one midterm exam during the seventh session in the
course. The midterm will account for twenty percent of the final grade. The
midterm exam may include multiple choice as well as essay questions. The
exam is closed book.
Responsibility of students for the exams: The students are responsible to know all the
material covered in the reading assignments as well as the material covered in
class.
HOMEWORK ASSIGNMENTS (38%)
Written responses to Problem Cases: Each student, individually or in group, is
required to prepare typed responses to assigned Problem Cases available in the
Course Reader. The typed responses are due at the beginning of class for
which they are assigned. Assigned questions are listed below. The responses
must be typed. Responses will be collected on a random basis throughout the
semester and graded for completion. The graded Problem Cases will account
for eight percent of the final grade.
Communication Problem Cases: Each student is required to draft a Client Letter
(first and a final draft). These assignments must be done individually and must
comply with prescribed format to be distributed in class. The Office Memo
assignment will be done in teams of three. These assignments must be typed.
There should be no more than 12 characters per inch and 28 lines per page.
There must be at least a one inch margin on each side. These
communication assignments will account for thirty percent of the final grade:
ten percent for the Client Letter (first draft); ten percent for Client Letter
(second draft); and ten percent for the Office Memo assignment.
ORAL PRESENTATION (5%)
2
During the final meeting in this course, students will be presenting their team’s
findings relating to the final research project.
FINAL RESEARCH PROJECT (20%)
One in-depth final research project will be assigned. Students are required to
work in groups of four to conduct research and communicate their analysis
in a memo format. The project will be due during the final session in the
course. It will account for twenty percent of the final grade.
No changes in grade: Grades for the communication problems are determined by a careful
process designed to ensure fairness. Therefore, grades will not be changed unless there has
been a clerical or computation error.
Grading system: Grades are assigned at the end of the course utilizing the plus (+) /
minus (-) system.
Grade
Weighted Grade Points
A
AB+
B
BC+
Grade
93-100
90-92
87-89
83-86
80-82
77-79
Weighted Grade Points
C
CD+
D
DF
73- 76
70-72
67-69
63-66
60-62
0 - 59
COURSE TOPICS AND ASSIGNMENTS1:
ACCT 610: Tax Research & Communication
Session One
Become familiar with the course’s requirements
Understand writing process
Identify the appropriate format for drafting internal and external communication containing
the results of one’s research efforts
Identify relevant facts
Formulate tax questions
Drafting a Brief Answer
Drafting a Discussion Section
Session Two
Identify appropriate tax authority
Session Three Effectively communicate research results
Session Four
Locating appropriate tax authority
Session Five
Understand ethical obligations in the tax practice
Session Six
Effectively interview Clients
1
Assignments are subject to change.
3
Conduct effective oral presentations
Session Seven
Midterm
Student conference re: office memo
Session Eight
Oral presentations of final research project & evaluations
ACCT 610: Tax Research & Communication: Session One
Understanding the tax research methodology
Session’s Learning
Objectives
Topic’s Learning Objectives
Assignments
Due
Getting to know
each other
1. Meeting classmates
2. Forming groups
3. Introducing faculty
None
Becoming
familiar with the
course’s
requirements
1. Understanding the objectives of this
course
2. Reviewing the syllabus, course schedule,
requirements and expectations
None
Understanding
the tax research
methodology
1. Recognize the importance of a
systematic approach to tax research
2. Identify the steps of the tax research
process
Read: pp. 49-60
Understanding
the writing
process
Identifying
relevant facts,
formulating tax
questions,
drafting a brief
answer, drafting
the discussion
section;
Understanding
how to brief a
case
1. Overall steps involved in drafting a
written product
1. Appreciate the importance of gathering
relevant facts
2. Discern between relevant and irrelevant
facts
3. Appreciate the importance of
identifying research issues
4. Articulate tax issues
5. Identify the content of a Brief Answer
6. Identify the organizational structure of
the Discussion Section
7. Understand how to brief a case
4
Read the Client Letter Assignment (facts and library);
Client Letter Assignment due next week
Problem Cases 1-9 are due next week (problems can be
found with the materials for Session Two)
ACCT 610: Tax Research & Communication
Session Two: Identifying appropriate tax authority
Session’s Learning
Objectives
Describe the
nature and
structure of the
statutory
sources of the
tax law;
Describe the
nature and
structure of the
administrative
sources of the
tax law
Describe the
nature and
structure of the
judicial sources
of the tax law
Use the correct
citation forms
for primary
authority
Topic’s Learning Objectives
Assignments Due
1. Understand the tax legislation process
and how statutory tax law is created
2. Understand how to interpret and cite
the internal revenue code
3. Understand statutory interpretation
techniques
1. Identify key administrative sources of
the federal tax law
2. Distinguish among the structure, nature
and purpose of regulations and IRS rulings
3. Understand how to interpret and cite
administrative sources of the tax law
1. Describe the structural relationship
among the federal courts that hear tax
cases
2. Describe conditions under which the
practitioner might choose each of the triallevel courts for a client’s litigation.
3. Understand how to analyze and cite a
tax case law
4. Identify the components of a tax case
judicial opinion
1. Correctly cite statutory tax authority
2. Correctly cite regulatory tax authority
3. Correctly cite judicial tax authority
Read: Chapter 3;
Read: Chapter 4;
Read: Chapter 5; Client Letter due today;
Review: Standard Tax Citation (see book’s front cover);
Problem Cases 1-9 due today; Form groups (3
members each)
ACCT 610: Tax Research & Communication
Session Three: Communicating research results
Session’s Learning
Objectives
Topic’s Learning Objectives
Assignments Due
Understand how
to synthesize
and analogize
cases
1. Understand how to distinguish and
analogize cases
2. Understand how to synthesize cases
Read the Gonzalez vs. Commissioner Office
Memo Assignment; Need to prepare an
analogization chart for next week regarding Gonzalez
vs. Commissioner (Office Memo Assignment)
Understand the
value tax
periodicals play
in the tax
research process
and be able to
1. Identify instances where examination of
secondary authority would be valuable
2. Identify key secondary authority sources
3. Understand how to locate key
secondary sources
Read Chapter 7 (pp. 265-272)
5
locate pertinent
secondary
sources
Effectively
communicate
research results
Understand the
research process
1. Understand how to craft a concise
written tax communication (transition
sentences, topic sentences, nominalization,
passive vs. active voice)
2. Understand how to edit and revise
written tax communication
Client Letter is returned today. Final Draft of Client
Letter is due next week.
Problem Cases 1-12 are due next week.
Identify the steps that are necessary to
effectively conduct a tax research
Office Memo Assignment is Assigned- Due: 6th
Session
ACCT 610: Tax Research & Communication
Session Four: Locating appropriate tax authority
For optional supplemental online training or for technical questions, please visit:
http://support.rg.thomsonreuters.com/training/default.asp
Chris Knighten | Account Manager | Tel/Fax 800-605-0594
support.rg.thomson.com
Session’s Learning
Objectives
Topic’s Learning Objectives
Assignments Due
Locate IRS
sources
1. Understand the overall research process
2. Understand how to use keyword search
to locate various IRS sources
3. Understand how to conduct contents
search to locate various IRS sources (both
table of contents and index)
4. Understand how to conduct a citation
search of various IRS sources
Optional: complete an online one hour free training of
Checkpoint prior to the session @
http://find.support.rg.thomsonreuters.com/Training/T
ax_and_Accounting_Courses.asp?featuredlist=TVBFF
&detaillevel=0
Read: Chapter 6;
Locate
regulations
1. Understand how to use keyword search
to locate regulations
2. Understand how to conduct contents
search to locate regulations (both table of
contents and index)
3. Understand how to conduct a citation
search of regulations
Read: Chapter 6;
Locate judicial
decisions
1. Understand how to use keyword search
to locate various IRS sources
2. Understand how to conduct contents
search to locate various IRS sources (both
table of contents and index)
3. Understand how to conduct a citation
search of various IRS sources
Read: Chapter 6;
Determine the
continued
validity of
primary
authority
1. Understand the function of the citator
in the tax research process
2. Understand how to use the citator to
validate tax law authority
3. Know the abbreviation and reference
Read: Chapter 7 (pp. 242-264); Final Draft of Client
Letter is due today. Need to prepare for next week an
analogization chart and an outline of the Discussion
section of Gonzalez vs. Commissioner (Office Memo
Assignment); Problem Cases 1-12 are due today.
6
conventions used by tax citator.
ACCT 610: Tax Research & Communication: Session Five
Understand ethical obligations in the tax practice
Session’s Learning
Objectives
Topic’s Learning Objectives
Assignments Due
Locating tax
authority
1. Locating statutes
2. Locating regulations
3. Locating judicial cases
Statutory research exercises 1-10 due;
Administrative law research exercises 1-6 due;
judicial law research exercises 1-5 due (Note:
the research exercises are included under
materials for Session Four)
Identify the
organizations
that set and
enforce the
ethics rules
affecting tax
practitioners
1. Identify the role of the AICPA in
establishing professional tax standards
2. Identify the role of the State Boards of
Accountancy in establishing professional
tax standards
3. Identify the role of the Public Company
Accounting Oversight Board in
establishing professional tax standards
4. Identify the role of the Internal
Revenue Service in establishing
professional tax standards
5. Identify the role of the SEC in
establishing professional tax standards
6. Describe preparer and taxpayer penalty
provisions of the Internal Revenue Code
Read Chapter 1, pp. 7-35
Describe the
standards of
competence and
due professional
care
1. Describe the “realistic possibility”
standard and explain how tax advisors
determine whether it exists
2. Explain how to address a situation
where information is not available for
preparing a return
3. Explain how to disclose estimates in a
return
4. Discuss the taxpreparer’s obligation to
validate the data provided by the client
5. Identify the circumstances that warrant
departure from a position previously
concluded in an administrative proceeding
or court decision
6. Describe the taxpreparer’s duties when
an error is discovered in a tax return that
has already been filed
7. Discuss the need of the taxpreparer’s to
update advice due to subsequent changes
in law
Read Chapter 1, pp. 7-35
7
Identify
professional
requirements for
maintaining
independence
with an attest
client and
avoiding conflict
of interests
when tax
services are
performed
1. Explain how tax professionals maintain
their professional standards for
independence when serving attest clients
3. Identify professional requirements
applying to client contingent fee
arrangements
Second Draft of Client Letter is Returned today.
Discussion of the analogization chart and the outline
of the Gonzalez vs. Commissioner (office memo);
Final Project is assigned today- Due 8th sessionplease prepare to discuss overall outline at the next
meeting.
ACCT 610: Tax Research & Communication: Session Six:
Interviewing Clients & Oral Presentations
Session’s Learning
Objectives
Topic’s Learning Objectives
Assignments Due
Effectively
interview Clients
1. Understand the need and how to
prepare for a client’s interview
2. Understand how to conduct an effective
client’s interview
3. Identify interview follow up activities
Conduct
effective oral
presentations
1. Describe the activities necessary during
the introduction of an oral presentation
2. Identify key platform skills necessary
for an effective oral presentation
3. Identify key communication skills
necessary for an effective oral presentation
4. Describe ways to handle questions
Office Memo is due today; Read text: Chapter 10,
pp. 394-399; Prepare to discuss outline of the final
project.
ACCT 610: Tax Research & Communication: Session Seven:
Midterm & Student Conferences
Session’s Learning
Objectives
Topic’s Learning Objectives
Assignments Due
Midterm
Midterm
Midterm
Effectively edit
and revise
written
communication
Reinforce techniques for effectively
revising and editing written communication
Office memo is returned today
8
ACCT 610: Tax Research & Communication: Session Eight:
Oral presentations of final research project
Session’s Learning
Objectives
Effectively
present findings
relating to the
final research
project
Topic’s Learning Objectives
Assignments Due
1. Effectively conduct the introduction to
the oral presentation
2. Effectively utilize key platform skills
during an oral presentation
3. Effectively utilize key communication
skills during an oral presentation
4. Effectively handle questions
Assess the
accomplishment
of the course’s
objectives
Turn in final draft of Final Research Project; return
midterm exam; Oral Presentation of Final Research
Project (each team to present on two issues only)
Complete an assessment questionnaire
ACADEMIC HONESTY:
The maintenance of academic integrity and quality of education is the responsibility
of each student within this university. Cheating or plagiarism in this or other courses is
defined as an offense for which a student may be expelled, suspended or assign a lower or
failing grade on an assignment, examination, or the entire course. Academic dishonesty is an
especially serious offense and diminishes the quality of scholarship and defrauds those who
depend upon the integrity of the campus programs.
9