Accounting 6160
Advanced Individual Taxation, Summer 2011
Office Hours: MTW 2:00 – 3:00
MW 5:00 – 5:30 and by appointment
Website: www.belkcollege.uncc.edu/haburton
Dr. Hughlene Burton
Office: Friday, Room 266A
Phone: 704.687.7696
Email: haburton@uncc.edu
Required Text: Taxation of Indviduals 2011 Edition
By Brian Spilker, Ben Ayers, John Robinson, John Barrick, Ed Outslay
Ron Worsham and Connie Weaver
Course Objectives: The objectives of this course are for students to:
1. Acquire a practical understanding of federal income tax rules and procedures for
individual taxpayers.
2. Learn to prepare individual income tax returns for taxpayers with moderately complex tax
characteristics.
3. Consider the policy aspects of individual income taxation.
4. Consider the ethical aspects of income tax decision-making.
Grade Determination
Exams:
Midterm
Final
100
100
Cumulative tax return project
Total
100
300
Final grades are calculated based on 90%, 80%, etc., scale.
Examinations
Exam dates are listed on the “Daily Plan” which is a separate excel document on my website.
Examinations will consist of a series of multiple choice questions, short essay problems and
numerical problems. Due to the progressive nature of the material, exams will be somewhat
cumulative. No make-up exams will be given. Failure to take an exam without prior permission
from Dr. Burton will result in an exam grade of zero
Calculators (exams). No calculators with storage functions for either formulas or text will be
allowed to be used on exams. Calculators are subject to inspection.
Attendance, etc….
Attendance.
This is a graduate class. Come to class or do not come to class…it is your
decision. However, Dr. Burton will not provide class notes or “teach” material to students
outside of class.
Cumulative Tax Return Project
Students are to complete a cumulative tax return problem. Students may choose to work alone
or with a partner on the cumulative problem. You are not allowed to discuss the cumulative
tax return with anyone except your partner (if you have one) and myself!!!
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Websites and Additional Information
Useful Websites
IRS: http://www.irs.gov
IRS website provides a plethora of resources, including access to federal & state tax forms.
Commerce Clearing House (CCH): http://tax.cchgroup.com
CCH website provides sources of tax research support (IRS Code, court cases, etc.)
Academic Integrity. Students have a responsibility to know and observe the requirements of the
UNCC Code of Student Academic Integrity. Copies of the code can be obtained from the Dean of
Students’ Office. Standards of integrity will be enforced in this course.
The Belk College of Business strives to create an inclusive academic climate in which the dignity
of all individuals is respected and maintained. Therefore, we celebrate diversity that includes,
but is not limited to ability/disability, age, culture, ethnicity, gender, language, race, religion,
sexual orientation, and socio-economic status.
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