ACCOUNTING 521: TAX RESEARCH
Tuesday & Thursday 10:00 – 11:50 a.m.
COBB 105
Spring Quarter 2015
Instructor:
Dr. Ted D. Englebrecht, Smolinski Eminent Scholar Chair
Office Location:
COBB Room 325B
Address:
School of Professional Accountancy
College of Administration & Business
Louisiana Tech University
Ruston, LA 71272
Office Phone:
257-3552
Fax Number:
251-0546 (Home)
E-mail Address:
Tenglebr@latech.edu
Office Hours:
Tuesday – 7:50 – 9:50 a.m. & 1:00- 2:00 p.m.
Wednesday – 8:00 – 12:00 a.m. & 1:00 – 3:00 p.m.
Thursday – 8:30 – 9:30 a.m.
Required Textbook: CCH Federal Taxation – Comprehensive topics
2015 Edition
I.
Course Objectives: To provide students with an understanding of (1) legal terms used
in taxation, (2) elements of tax practice, (3) tax research methodology, (4) primary
sources of federal tax law, (5) secondary research sources, (6) tax services, (7) tax
research memorandums, (8) computerized tax research tools, (9) research of client’s
tax problems including international tax issues, (10) state laws on principal and
income, (11) selected tax topics on the CPA exam, and (12) detailed research paper in
taxation.
II.
Attendance: Regular class attendance is expected. The class attendance policy as
stated in the 2013-2014 Louisiana Tech University Bulletin will be followed.
III.
Method of Instruction: The course will be based on lecture, tax research, and the
case method of inquiry. It is anticipated that students will spend time in the tax section
of the library and utilize RIA, CCH, and Lexis Online tax research services to
complete the class activities. Additionally, online websites like www.taxsites.com,
www.irs.gov, and www.timbertax.org will be used in both problem solving and
research applications. Also, practical international, estate, trust, timber, and farming
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tax problems and scenarios will be emphasized. In addition, group interaction tax
projects will be assigned throughout the quarter.
IV.
Make-up Exams: If you are unable to take an exam, you must notify me in person or
in writing before the exam is given. If I am not notified before the scheduled exam,
you will receive a grade of zero for the missed exam. Make-up exams will be allowed
only for official university absences. Exam dates are tentatively scheduled in Sec.
VII. Also the honor code of the University will be strictly adhered to in this course.
V.
Grades: My grading scale is – A:90-100, B:80-89, C:70-79, D:60-69, F:<60%.
Grades are computed on the following basis:
Two tests during the quarter
Assigned Research Projects and Presentations
Research Paper
TOTAL
VI.
70 points
15 points
15 points
100 points
Websites for the course include but are not limited to the following:
A. State Tax Statutes
http://www.taxsites.com/state.html
B. RIA – Check Point Login
http://www2.checkpoint.riag.com/login
C. IRS Web Site
http://www.irs.gov
D. Accounting Internet Links
http://www.walshcol.edu/library/library36.html
E. CCH – intelliconnect.cch.com
F. Timbertax.org
G. Lexis – www.lexisnexis.com
VII. Primary Class Agenda for Spring 2015. The following is a list of the homework
requirements for this course, as well as the dates for the exams. The instructor has the
option of modifying these requirements at his discretion.
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TENTATIVE SCHEDULE
Chapter: Dates
1: 3/12
2: 3/17 – Research Problems
25: 3/19, 3/24, International Tax (pp. 37-80)
23: 3/26, 3/31, 4/2, 4/7 – Research Problems
Exam: 4/9
Research Report due on 4/14
Research Report due on 4/16
Research Projects: 4/21, 4/23, 4/28, 4/30, 5/5, 5/7,
5/12, 5/14
Exam: 5/19 & Research Papers Turned in.
Questions
Problems
1-20
20-38
1-23
76, 79, & 80
59-62 & 78
26-56
Please note that we will be doing research not only on topics in the text but also, on
international issues, timber tax issues, and estate & trusts tax & accounting issues.
VIII. Students with Disabilities: If you have a disability and require special
accommodations, you should identify yourself to me and provide me with a copy of
the form from the Disability Office.
IX. Tests Grades will be posted to Moodle during the quarter. However, the final grades are
on the Boss System.
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