National Paralegal College
7171 E. Maryland Avenue
Phoenix, AZ 85014-1263
Tel: 800 - 371 - 6105
Fax: 866-347-2744
e-mail: info@nationalparalegal.edu
Website: http://nationalparalegal.edu
Federal Income Taxation
PLG-201-1301
Syllabus and Course Guide
The NPC Federal Income Taxation course meets 15 times over the course of the 8-week
term in the NPC Interactive classroom. Each session consists of about 60 minutes of
online lecture by the course instructor. After the lecture, students may ask questions and
make comments on the material being studied. Unless otherwise noted, all lectures begin
at 9:00 P.M., eastern time.
All class sessions are recorded and may be viewed by students at any time.
To successfully complete the course, each student must satisfactorily complete:
- 4 written assignments
- 3 examinations
All assignments and exams must be submitted on or before the deadline below. Please
see the last page in this syllabus for a note on NPC extensions policy.
COURSE DESCRIPTION:
This course deals with the system under which the United States Government taxes the
income of its citizens. The course will focus mostly on individual taxpayers but will also
look at various other types of taxpayers, such as trusts, estates, partnerships, corporations,
etc. It will also survey the various types of income tax imposed, such as taxation of
ordinary income, interest, corporate dividends and capital gains. We will look at many
types of applicable personal and business deductions and discuss the best manner in
which to take advantage of many of these. We will also look at how the income tax rules
must be taken into account when planning certain types of businesses, ventures and estate
planning techniques. In addition, we will focus on the practical aspects of income tax law
and learn how to prepare various types of federal income tax returns.
1
INSTRUCTOR AND CONTACT INFORMATION:
Lecturer:
Erin Steffin (esteffin@gmail.com)
Grader:
Shannon Southard (sunshan1@aol.com)
COURSE OBJECTIVES:
At the completion of this course, the student will be able to:
-
Describe the types of income that are subject to federal income taxation and the
types that are exempt
Analyze when, and to what extent, unearned income such as prizes, gifts,
windfalls, etc., will be subject to income taxation
Recognize the types of tax deferrals that might be available and advantageous to a
particular client and discuss the pros and cons of many forms of tax deferral
Differentiate between the cash method and accrual method in accounting and
discuss the tax ramifications of this distinction
Explain the differences between various types of retirement accounts and the tax
features of each
Describe the various types of personal income tax deductions that exist for
individuals
Describe the various types of business income tax deductions that exist for
businesses and individuals who are running or operating businesses
Analyze whether, and to what extent, a mixed personal and business expense may
be eligible for an income tax deduction
Research and find the income tax rates for trusts and the analyze various options
for reducing a trust’s income tax burden
Discuss the differences between grantor and non-grantor trusts and why such
differences are important
Describe the method of determining long and short term capital gains tax liability
Assist in the preparation of a Form 1040 - Individual Income Tax Return
Assist in the preparation of other important tax forms such as Form 1041
(Fiduciary Income Tax Return) and various extension and other administrative tax
forms
2
TEXTBOOK AND READING ASSIGNMENTS:
The textbook for this course is:
Federal Income Tax: Examples & Explanations, Sixth Edition
Authors: Joseph Bankman, Thomas D. Griffith, Katherine
Publisher: Aspen Publishers
ISBN-10: 0735599556
ISBN-13: 978-0735599550
It is expected that each student will obtain a copy of the textbook prior to the beginning
of the course. The book may be obtained in any manner the student chooses to do so,
including:
Direct from the Publisher:
http://www.aspenpublishers.com/Product.asp?catalog_name=Aspen&product_id=073559
9556&cookie_test=1
From Amazon.com:
http://www.amazon.com/Examples-Explanations-Federal-IncomeTaxation/dp/0735599556/
From Textbooks.com:
http://www.textbooks.com/ISBN/9780735599550/Joseph-Bankman/Federal-IncomeTaxation-Examples-and-Explanations__0735599556.php?CSID=DJ3AA2JZCZSQ3OQADO2QD2KS
Unless otherwise noted, all reading assignments refer to the above referenced textbook.
Any additional materials assigned in this syllabus will be posted on the NPC site for
reading or download. All statutes and regulations referenced in the text can be
downloaded or viewed through Lexis. Directions on how to do this will be discussed in
class and posted to the course message board.
All reading assignments should be completed prior to the corresponding lecture. Lecture
slides and additional documents can be found on the “Documents and Slides” page on the
NPC student website.
Please note that instructors may review and explain various income tax forms (i.e., Form
1040) during various parts of the course, without prior notice. Therefore, it is important
for students to at least become somewhat familiar with the various types of income tax
forms that are relevant to the course. All relevant forms are available for viewing and/or
downloading from the “Slides and Documents” page.
3
WRITTEN ASSIGNMENTS:
At the outset of the course, four assignments will be posted “assignments and documents”
page. The 4 assignments will cumulatively count for 40% of the student’s grade for the
course. Information will be posted to the message board that indicates when the material
for each assignment is discussed in class.
Assignments are to be submitted via the section of the student menu entitled
“Assignments and Exams.” If a student wishes to attach a diagram or another document
whose formatting does not allow it to be submitted easily through the website, the
document may be e-mailed to the instructor. Tax forms may be submitted by scanning the
completed form and submitting the pdf through the system. Alternatively, if you have
difficulty scanning to pdf, you may:
1) Fax or email the assignment to Stephen. Faxes may be sent to 866-347-2744
(to Stephen’s attention)
2) Submit a statement in the assignment box that states how the assignment was
submitted.
Each submitted assignment will be graded on the following scale:
4 - Excellent
3 - Good
2 – Satisfactory
1 – Poor
0 – Not acceptable (must resubmit)
(Half-points may also be awarded in assignment grading.)
Please see the “Assignment Grading Rubric” (attached on page 5 of this syllabus) for
more detailed information as to how assignments are graded and the key elements of
assignments that instructors look for when grading assignments.
It is highly recommended that assignment answers be composed in a word processing
program and then pasted into the NPC system rather than composing it in the assignment
answer window. This is important because an inadvertent page refresh or login timeout
could cause you to lose all unsaved work typed into the NPC assignment window.
Pdf documents and images may also be submitted as part of your assignment. For a short
tutorial on creating and submitting pdf documents, please see:
http://tinyurl.com/assignmentpdf
(You may have to log into Google to view this document.)
In addition to a grade, students will receive written feedback from the instructor on their
assignments.
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Assignment Grading Rubric
Factor
Thoroughness
4 (Excellent)
3(Good)
Answered all
Answered all
questions
questions
in the exercise
in the exercise but
completely
not
and in the appropriate completely and/or
order.
not on the
appropriate order
2(Satisfactory)
Answered most of
the questions
in the exercise but
not
completely and/or
not on the
appropriate order
1 (Poor)
Did not answer
many of the
questions in the
exercise but did
make some
reasonable effort to
do so.
0 (no credit)
Made little or no
reasonable effort to
answer the questions
posed in the assignment
Response demonstrates a
Response
demonstrates some very poor understanding of
the subject matter
understanding
of the exercise but presented by the
shows a high level assignment.
of confusion on the
part of the student.
The student’s
conclusion, if any,
is not supported b
the rest of the essay.
Student has cited Student has not cited any
Documentation/ Legal Student has cited at Student has cited one Student has cited
legal authorities or has
least two excellent
excellent source or appropriate sources poor or
research (note: For
cited authorities that are
two or more good
but has missed the inappropriate
assignments, sources sources and has
applied them
sources but has
best available OR authorities or has irrelevant.
should be those
missed at least one student has cited
failed to establish
obtained through legal appropriately.
Appropriate sources excellent source.
good sources but has the relevance of the
research; for exam
done a poor job of sources that he or
essays, legal principles are documented and Sources are
she has cited.
learned in class or the well cited and well integrated well in the integrating them.
integrated.
assignment.
courseware is
sufficient.)
Essay is organized
Essay is well
Essay shows some Essay is poorly
Student’s essay is in chaos.
Organization
very well; the reader organized. The essay level of
organized and is
There is no reasonable
can clearly
is coherent, though organization, but is very difficult to
attempt to organize the
understand where the may not flow freely. difficult to follow. follow. The student essay coherently.
essay is going at all Different
The essay is not as did not
point and a cohesive components of the focused as it should appropriately
easy-to-follow
essay are broken up be. Essay may go
separate thoughts
argument is made in appropriately.
back and forth
and did not properly
the essay. Separate
between points
organize the essay.
paragraphs are used
without using new
for separate ideas.
paragraphs.
Shows good critical Shows adequate
Shows minimal
Shows no effort critical
Critical Thinking and Shows excellent
critical thinking and thinking and
critical thinking and critical thinking and thinking or analysis. The
Analysis
analysis. The student analysis. The
analysis. The
analysis. The
student’s points make no
was able to apply the student’s points are student’s points are student’s arguments sense.
cited law to the facts well argued and well supported by logic, are weak and
of the given case in a supported.
but are not
unconvincing.
clear and convincing
exceptionally
manner.
convincing.
Demonstrated
Understanding
Of the Assignment
and has come to an
appropriate
conclusion
Response
demonstrates a
thorough
understanding
of the exercise and
the student has
justified and
enunciated an
appropriate
conclusion.
Response
demonstrates an
understanding
of the exercise and
comes to a
conclusion.
Response
demonstrates some
understanding
of the exercise. The
conclusion that the
students comes to
may not be
appropriately
justified by the rest
of the essay.
5
EXAMINATIONS:
Examinations will be posted on the NPC website when indicated on the syllabus of the
course. The examinations consist entirely of “short essay” questions. The 3 examinations
will cumulatively count for 60% of the student’s course grade.
Examinations are non-cumulative; they cover only the material that has been covered
since the previous examination. The instructor will provide specific information
regarding the content of each examination as the examination time approaches.
All examinations are timed. A student may begin the examination any time after it is
posted to the NPC website. Once begun, the examination must be completed within 4
hours.
Examinations will be graded on a conventional 0-100 scale. The number of points each
question is worth is equal to 100 divided by the number of questions on the examination.
For each examination question, full credit will be awarded if the student:
1) Correctly identifies the legal issue(s) presented by the question
2) Applies the correct law to the legal issue(s) presented (note: full credit may
also be awarded if the student’s answer comes to an “incorrect” conclusion if
the student bases his or her analysis on correct law and supports his or her
position in a convincing manner)
3) Presents his or her answer in a clear and understandable manner
The amount of partial credit to be awarded, if any, for an answer that is not complete and
correct is at the discretion of the instructor. Instructors are instructed to award partial
credit that is proportional to the level of knowledge and legal skill displayed by the
student in answering the question.
The following factors are generally NOT taken into account in grading examinations:
Legal research; Although research is a key component of assignments,
examinations are graded on the student’s knowledge of the legal concepts taught
and do not require independent research.
Grammar and spelling (unless they impact the ability of the graded to understand
the student’s answer); Although these are essential skills for a paralegal,
examinations test legal knowledge and ability to apply the skills learned, not
necessarily the ability to write professional legal memoranda (assignments test
this skill). In addition, because exams are taken under time constraints, we would
rather see the students spend their time spotting legal issues and applying
applicable law than on proofreading answers for typos and grammar mistakes.
6
For more information on assignments and examinations, please see the NPC Student
Handbook.
To the extent possible, it is recommend that students complete the exams as the course
proceeds rather than waiting until after the course ends.
NPC PLAGIARISM POLICY
All work done by NPC students on assignments, examinations and research
projects are expected to be their own work. Quoting other sources as part of analyzing a
subject is desirable and necessary in many cases. However, when other sources are
quoted or used, they must be properly attributed to the original sources. This applies to
direct quotes of sources and to paraphrasing other sources or using ideas obtained from
other sources even if the exact text it not used.
Plagiarism means using the materials of others without appropriately citing the
source and is an academic offence.
Under the NPC plagiarism policy, a student may not, as part of any assignment or exam
submission:
1) quote any text from any other source without:
a) putting quotation marks around the quotes material;
AND
b) appropriately citing the source of the quote
2) Pass off the work of another as his or her own, even if the student does not
directly quote from the other source.
Please note that the NPC plagiarism policy does not mean that you cannot quote
language from the courseware, textbook or slides as part of an answer to a question on an
exam. These are resources that are meant to be used on an exam when applied in an
appropriate manner. However, quoting other sources without attribution or quoting the
text, slides or courseware without attribution in an assignment is plagiarism.
For more information regarding the NPC Plagiarism Policy, penalties and due
process rights where plagiarism is alleged, please see the NPC Plagiarism Policy at:
http://nationalparalegal.edu/pages/Plagiarism%20Policy.pdf
7
WEEKLY INTERACTION REQUIREMENT
To ensure that all students are involved and participating in the course as the course
moves forward, each student enrolled in this course must, at least one during each week,
either:
1) Attend a live lecture and take and pass a short quiz given during class
OR
2) Submit at least one assignment
OR
3) Take at least one examination
OR
4) Answer a weekly “interaction” question or questions that will be posted on the
“Assignments and Exams” page.
The weekly “interaction” question(s) will be simple and straightforward and will cover
material covered in class that week. Answers to these questions should be short (typically
1-3 sentences) and to the point.
This student response (which is necessary only if the student does not attend a live class
or take an exam or submit an assignment in the given week) will be graded on a pass/fail
basis. The interaction questions will be posted no later than Monday of each week and
must be answered on or before the following Monday.
The weekly interaction questions will be posted alongside the assignments. Students who
do not attend a live class or take an exam or submit an assignment in the given week will
be required to answer the questions presented. Students who did attend a live class or take
an exam or submit an assignment in the given week may ignore the question.
Any student who does not fulfill this requirement during a given week will receive a
reduction in his or her over-all grade of 2 percentage points from his or her over-all
average.
Fulfilling the weekly interaction requirement is particularly important for students
receiving financial aid. Federal regulations require the school to withdraw students
who go 14 consecutive days without fulfilling an interaction requirement from
financial aid and to return any outstanding financial aid money to the government
unless the student interacts with the school prior to the time that the withdrawal is
completed. If you are unable to fulfill a weekly interaction requirement, is critical that
you stay in contact with the school so that other arrangements can be made.
8
COURSE GRADES
The following formula will be used to calculate final grades
Cumulative exam scores + (assignment points x 12.5) = raw score
Because exams are worth up to 100 points and assignments up to 4 points each, the
maximum raw score is 500. 10 raw points (2% of the raw point total) are deducted for
each missed weekly interaction. Extra credit may be available for certain in class
activities as may be announced by the instructor.
The following conversion chart is then applied based on the total raw points you have
earned:
>474
=
A+
445-474
=
A
420-444
=
A395-419
=
B+
365-394
=
B
340-364
=
B315-339
=
C+
285-314
=
C
260-284
=
C230-259
=
D
<230
=
F
All examinations and assignments are due no later than Monday, April
1, 2013 at 11:59 PM EASTERN TIME; That’s EASTERN time. That
means 8:59 PM Pacific time, 9:59 PM Mountain time, 10:59 PM Central
time, etc.
Please see the end of this syllabus for a note on NPC course extensions
policy!
9
Lecture and reading assignments schedule
NOTE: ALL STATUTES, REGULATIONS, ETC. REFERENCED IN THE
TEXTBOOK AT THE BEGINNING OF EACH SECTION SHOULD BE TREATED
AS OPTIONAL READING.
CLASS ONE
Monday, January 7, 2013
9:00 PM Eastern Time
This class will provide an introduction to the most important concepts that will be
discussed throughout the course. We will focus on the present value of money as
compared to the value of the expectation of receiving money in the future and thus the
importance and usefulness of tax deferral strategies. We will also look at alternative
methods of taxing income such as the consumption and value added tax models. Finally,
we will discuss the sources of tax law and how to go about researching questions of tax
law as they come up.
Assigned Reading:
Chapter 1: Introduction
Pages 1-36
CLASS TWO
Wednesday, January 9, 2013
9:00 PM Eastern Time
In this class, we will begin to focus on the definition of “gross income” as applies to the
federal income tax rules. We will look at the classical definition of “income” and its
application to all the various ways in which an individual can acquire wealth. We will
look at the extent to which fringe benefits, such as employer paid health insurance, are
considered income. We will also look at the rules pertaining to “windfall” incomes such
as those gained from gambling, scholarships, prizes, etc.
Assigned Reading:
Chapter 2: Some Characteristics of Gross Income
Pages 37-81 and 92-95
10
CLASS THREE: Tax Forms Workshop
Monday, January 14, 2013
9:00 PM Eastern Time
This class will consist of a discussion of the various important federal tax forms. It is
important, early in the course, to familiarize the students with the various tax forms that
are used to file returns with the IRS. This will allow the students to get hands on
experience in applying all of the tax knowledge and skills that they will gain from the
course.
The instructor will walk the students through various tax forms and will discuss how one
would go about completing these forms. The instructor will also discuss the reasons and
logic behind some of the complexities inherent in many of these forms. We will also look
at the IRS instructions and discuss how to best use them when filling out tax forms.
Assigned Reading:
The student should look over the following forms (which are available on the “Slides and
Documents” page on the course materials page on the NPC Student menu):
-
Form 1040: Individual Income Tax Return
Form 1041: Fiduciary Income Tax Return
Extension request forms
Instructions for these forms (don’t try to read the whole thing- just look it over)
CLASS FOUR
Wednesday, January 16, 2013
9:00 PM Eastern Time
In this class, we will continue our discussion of gross income. We will look at the income
ramifications of more complex transactions such as partial sales and the receipt of
payouts from annuities and life insurance policies. In addition, we will discuss the special
rules that apply to income from lawsuit settlements and from the sale of a personal
residence. We will look at the rules regarding loan repayment and interest.
Assigned Reading:
Chapter 2: Some Characteristics of Gross Income
Pages 82-90 and 103-125
11
CLASS FIVE
Tuesday, January 22, 2013
9:00 PM Eastern Time
THIS CLASS IS NOT ON ITS REGULAR DAY. IT IS PUSHED TO TUESDAY IN
HONOR OF DR. M.L. KING DAY ON MONDAY
We will next turn our attention to the concept of tax deferral, why it is important and the
best ways in which to take advantage of the tax laws that allow one to do so. We will
look at the special rules that allow one to defer gains earned from the sale of real property
through a “1031” exchange. We will then look at some other rules that allow one to avoid
“recognizing” a capital gain such as the involuntary conversion rule.
Assigned Reading:
Chapter 3: Problems of Timing
Pages 127-154
CLASS SIX
Wednesday, January 23, 2013
9:00 PM Eastern Time
Continuing our discussion of tax deferral, we will look at deferred compensation and
individual retirement account contributions. We will discuss the differences between a
401(k) plan, a SEP IRA, a Roth IRA and a traditional IRA and discuss when each might
be the best and most appropriate strategy for the taxpayer. We will also look at the
difference between the “cash” and accrual” method of measuring income and their effects
on the calculation of income tax.
Assigned Reading:
Chapter 3: Problems of Timing
Pages 167-189
Examination # 1 will be administered at this point.
12
CLASS SEVEN
Monday, January 28, 2013
9:00 PM Eastern Time
The next phase of our course will be to look into the rules governing income tax
deductions. We will look at the difference between the standard deduction and itemized
deductions. We will also look at various tax credits, including the child tax credit and
earned income tax credit. We will also look at deductions such as casualty losses and
certain medical expenses.
Assigned Reading:
Chapter 4: Personal Deductions, Exemptions and Credits
Pages 191-218
CLASS EIGHT
Wednesday, January 30, 2013
9:00 PM Eastern Time
In this class, we will continue with our discussion of personal income tax deductions. We
will look at the charitable deduction and its limits and requirements. We will also look at
interest paid on personal loans and the circumstances under which such can be an income
tax deduction.
Assigned Reading:
Chapter 4: Personal Deductions, Exemptions and Credits
Pages 218-242
CLASS NINE
Monday, February 4, 2013
9:00 PM Eastern Time
We will next continue with our study of income tax deductions by moving on to business
deductions. We will look at the differences between business expenses and capital
infusions to a business and the varying rules that apply to them. We then will look at the
deductibility of repair and maintenance of money-making assets and the related rules of
inventory accounting.
Assigned Reading:
Chapter 5: Deductions for the Costs of Earning Income
Pages 243-277
13
CLASS TEN
Wednesday, February 6, 2013
9:00 PM Eastern Time
Tonight we will continue our discussion of business deductions. We will look at the
differences between rents and installment purchase. We will also examine the tax status
of expenditures made for “goodwill” and other “intangible” business benefits and to what
extent such expenditures are deductible. We will also focus on the “ordinary and
necessary” rule that applies to business expenditures, including the limits that are set
upon employee compensation, etc. We will also look at depreciation of business assets
and to what extent such can allow a deduction. We will also spend a little time discussing
the alternative minimum tax.
Assigned Reading:
Chapter 5: Deductions for the Costs of Earning Income
Pages 277-305; 351-354
CLASS ELEVEN
Monday, February 11, 2013
9:00 PM Eastern Time
This class will continue our discussion of deductions by analyzing expenses that are
partially business and partially personal and to what extent they are deductible. We will
look into the potential abuse that causes this issue to be scrutinized by federal tax law.
Specifically, we will look into the home office rules and into instruments such as cars and
home computers, that can have personal and business uses. In addition, we will look at:
-
business entertainment and travel expenses.
Child care expenses (where the parent needs the service to be able to work).
Commuting expenses, to and from work.
Clothing expenses, when such clothing is necessary for one’s job
Legal expenses, involving one’s business.
Educational expenses, i.e., the cost of education oneself about one’s business or
job.
Assigned Reading:
Chapter 6: Mixed Personal and Business Expenditures
Pages 355-408
Examination # 2 will be administered at this point.
14
CLASS TWELVE
Wednesday, February 13, 2013
9:00 PM Eastern Time
We will next turn our attention to trusts and the special rules that affect taxation of trusts
and of the distributions from trusts to trust beneficiaries. As gift and estate tax
consequences of trusts are covered in another course (Wills, Trusts and Estates), we will
focus only on the income tax rules relating to trusts. We will also discuss the difference
between Grantor and non Grantor trusts, how to create them and when each type of trust
is most appropriate.
Assigned Reading:
Chapter 7: Income Shifting
Pages 409-433
CLASS THIRTEEN
Wednesday, February 20, 2013
9:00 PM Eastern Time
We will start this class by continuing with some “income shifting” principles began in the
last class with the discussion of trusts. We will look at family partnerships and LLCs,
and the income tax advantages that can be obtained by their formation. We will look at
the income tax consequences of low interest loans, especially as they relate to parties who
are friends or relatives. Finally, we will begin our discussion of capital gains tax.
Assigned Reading:
Chapter 7: Income Shifting
Pages 433-440
Chapter 8: Capital Gains and Losses
Pages 441-450
15
CLASS FOURTEEN
Monday, February 25, 2013
9:00 PM Eastern Time
We will continue by discussing capital gains tax. First, we will look at the definition of a
“capital asset.” We will also focus on the very important rules of depreciation, which can
allow you to take a deduction for the aging of property, and the recapture rules. We will
also look at business sales and the times that a capital gain can be re-categorized as
ordinary income.
Assigned Reading:
Chapter 8: Capital Gains and Losses
Pages 450-481
CLASS FIFTEEN
Wednesday, February 27, 2013
9:00 PM Eastern Time
In our final class, we will cover some subjects not covered by the textbook but that are
important nonetheless. We will first look at some basic rules regarding the dividend tax,
tax withholdings and payroll taxes. Next, we will discuss the basic income tax
implications and rules regarding taxes on various businesses. We will discuss how
various types of business entities file and pay income tax. If there is time, we will look at
various business entity tax forms.
Assigned Reading:
None
Examination # 3 will be administered at this point.
All examinations and assignments are due no later than Monday, April
1, 2013, at 11:59 PM EASTERN TIME; That’s EASTERN time. That
means 8:59 PM Pacific time, 9:59 PM Mountain time, 10:59 PM Central
time, etc.
PLEASE SEE THE FOLLOWING PAGE FOR A NOTE ON NPC
DEADLINE EXTENSIONS POLICY.
16
NPC EXTENSIONS POLICY
1) Extensions that conform to the rules below may be requested from
the “assignments and exams” page on the NPC student website.
2) No extensions are possible unless the student has first submitted at
least one assignment or examination.
3) No extensions of more than thirty (30) days beyond the deadline are
possible for any reason at all.
4) Requested extensions are granted automatically. It is not necessary to
give any reason for the request. However, for each day of extension you
request, you will be penalized 4 raw points (of 500 that determine your
final grade - see page 8 of this syllabus). This accounts for 0.8% of your
course grade, per day of extension. This is necessary to compensate for
the advantage that students who take more time to do their work enjoy
over those who complete their work on time. This also means that a
short extension (e.g., a day or two) is unlikely to affect your grade, but a
long extension (e.g., two weeks) is guaranteed to affect your grade.
5) The penalty referenced in Paragraph 4 may be waived by an
instructor in extreme cases only. Extreme cases include circumstances
beyond the control of the student that caused the student to be unable to
complete work for a significant period of time. Foreseeable life
circumstances such as being busy at work or at home, vacations, family
occasions or power or internet outages lasting a few days, are
foreseeable life circumstances. Extensions may be taken for these
reasons (or, for that matter, for any reason at all), but the grade penalty
will not be waived for anything short of a true, unforeseeable
emergency.
17