TROY UNIVERSITY
MASTER SYLLABUS
SORRELL COLLEGE OF BUSINESS
SCHOOL OF ACCOUNTANCY
TAX 6687
Tax Practice and Procedure
Prerequisite or Co-requisite
TAX 6684 Federal Tax Research
Description
This course is a study of the Internal Revenue Service (IRS) tax assessment and collection
process, including the examination of tax returns and the appeals process. The course covers the
statute of limitations on assessment, collection, and refund claims. The course explains the legal
and ethical requirements for practice before the IRS and the civil and criminal penalties that may
be assessed. The course requires the preparation of a sample protest letter for a conference with
the IRS Appeals Division.
Objectives
On completion of the course, the student should be able to:
1.
2.
3.
4.
5.
6.
7.
Explain the statute of limitations for additional assessment of income tax.
Explain the statute of limitations for collection of tax after assessment.
Explain the statute of limitations on claims for refund.
Describe the requirements of Treasury Circular 230 for practice before the IRS
Describe the requirements of the AICPA Statements on Standards for Tax Services
Describe the civil penalties that the IRS may impose on taxpayers and tax preparers
Describe the criminal penalties that the courts may impose on taxpayers and tax preparers for
criminal violation of the tax laws
8. Prepare a sample protest letter, with supporting briefs of applicable cases, for a conference
with the IRS Appeals Division
Purpose
To provide students with an understanding of the tax assessment, appeals, and collection process
of the IRS and a knowledge of the legal and ethical responsibilities of practice before the IRS.
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 6687
2
Approved Text
IRS Practice and Procedure, Revised Second Edition by Michael Saltzman. Warren, Gorham &
Lamont. ISBN: 978-0-7913-6082-8
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:
The IRS as an Administrative Agency
Chapter 2:
Taxpayer Access to Information
Chapter 3:
Statements of IRS Position and Practice
Chapter 4:
Returns
Chapter 5:
Statutes of Limitations
Chapter 6:
Interest
Chapter 7A:
Criminal Penalties
Chapter 7B:
Civil Penalties
Chapter 8:
The Examination Function
Chapter 9:
The Appeals Function
Chapter 10:
Assessment Procedures
Chapter 11:
Overpayment, Refund, Credit, and Abatement
Chapter 12:
The Criminal Investigation Function
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 6687
3
Chapter 13:
The Service's Investigatory Powers
Chapter 14:
The Tax Collection Function: Tax Liens and Levies
Chapter 15:
Avoiding and Minimizing the Effect of Tax Liens and Levies
Chapter 16:
Priority of Tax Claims
Chapter 17:
Collection From Nontaxpayers--Transferee Liability
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)