ACCT 6356-501

TAX RESEARCH, PLANNING, and PRACTICE

Spring 2005
(December 21, 2004)

I. LECTURER
Ronald J. Blair, CPA, MBA
Office: SM 4.227, M/Th/F 9:00 a.m. - 4:00 p.m.
T/W 11:00 a.m. - 4.30 p.m.
Phone: 972-883-4430
Email: rblair@utdallas.edu

WebCT:
E-Mail: Use WebCT to communicate with the lecturer or TA. This is a closed system
and only the person to whom the message is address is allowed access.
Students may address messages to the instructor or TA privately. Or they may
be addressed to include all other students, such as to raise a question that might
be of interest to everyone; responses will be made accordingly.
Discussion: The Discussion feature can be used to post messages to other members of the
class. This is an open system and all class members can access postings on it.
The instructors TA do not normally response to this feature. Personal messages
should be sent by email and not posted on the
Discussion Board

II. COURSE OBJECTIVES

Ø Critical Thinking: Understand and apply research and interpretative applications that
influence actions and decisions of tax practitioners.
Ø Ethical Considerations in Tax Practice: Appreciate and apply the requirements and
concepts contained in the Statement on Standards for Tax Practice. Understand the
ethical issues that confront both individual taxpayers and tax practitioners on a day-to-day
basis.
Ø Enhance Communication Skills: Class participation and discussion will improve
communication skills. Such skills gained from the above items will be reinforced
through preparation of research paper.
Ø Enhance Understanding and Use of Computers Applications : By the use of an on-
line tax research system in the preparation of a research paper.

III. UNIVERSITY POLICY ON CHEATING: Students are expected to be above

reproach in all-scholastic activities. Students who engage in scholastic dishonesty are subject
to disciplinary penalties, including the possibility of failure in the course and dismissal from the
 University. "Scholastic dishonesty includes but is not limited to cheating, plagiarism, collusion,
the submission for credit of any work or materials that are attributable in whole or in part to
another person, taking an examination for another person, any act designed to give unfair
advantage to a student or the attempt to commit such acts." Regents' Rule and Regulations,
Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22. Since scholastic
dishonesty harms the individual, all students and the integrity of the University, policies on
scholastic dishonesty will be strictly enforced.

IV. COURSE MATERIALS

West’s Federal Tax Research, 6E, Raabe, Whittenburg, Sanders, and Bost,
2003
ISBN 0-324-12385-X

V. CLASS PREPARARION
Text / Discussion Questions / Exercises / Problems - you must
be prepared to discuss during assigned class period. Students should read the
assigned chapter and complete the assigned questions and problems prior to
class and participate in class discussion. The final grade for the course may be
enhanced as a result of class participation.

NOTE: You MUST have a password and login ID from the Information Resources
Department in order to access databases and electronic journals. Allow at least 24
hours to activate your computer account.

VI. GRADE CONTENT

Exam I 25
Two Papers 25 each
Research Paper 25
Exam II 50

[Research papers will be brief – grade based on content, not volume.]

VII. COURSE SCHEDULE Discussion

Questions/
Week Date Reading / Other Assignment Exercises/
Problems
Tax Practice Introduction
1. J l1 Chapter 1: An Introduction to Tax Practice (pp. 2-4 only) 2, 3, 6, 7

Tax Authorities
J13 Chapter 3: Constitutional and Legislative Sources 1, 2, 3, 8, 13, 15
/ 33, 34, 39, 42,
48, 49

Tax Authorities (cont’d)

2
2. J18 Chapter 4: Administrative Regulations and Rulings 2, 3, 4, 5, 6, 34,
35, 36, 37, / 46,
47, 48

J20 Chapter 5: Judicial Interpretations 1, 4, 8, 9, 10,

11, 12, 13, 17,
18, 19, 23, 25,
27, 28, 31, 35,
38, 41, 43 / 44,
45, 46, 47, 48

Tax Authorities (cont’d)

3. J25 Chapter 5 (cont’d)

Research Reports and Communications

J27 Chapter 10: Communicating Research Results
Appendix B: Standard Tax Citations
Assign Court Case Brief – Donald W. Fausner, 55 TC 620 (one issue only) - Due Feb. 3

Citators
4. F1 Chapter 8: Citators and Other Finding Devices 46, 49, 50, 60

Court Case Brief

F3 Donald W. Fausner, 55 TC 620

5. F8 Exam I – Research
Chapters 1 (pp. 2-4), 3 – 5, 8 and 10

Secondary Authoritative Research Resources

F10 Chapter 6: Electronic and Printed Tax Services 3, 7, 26, 27, 29
/ 45, 53, 54
Chapter 7: Electronic and Printed Legal Services (browse chapter content for awareness)
Chapter 9: Journals, Newsletters, and Internet News Services (read questions 1 through 24,
browse chapter content for awareness)

Electronic Tax Research Software - Search Process

6. F15 Chapter 2: Tax Research Methodology 1, 2, 3, 7, 8, 9,
11, 12/47, 49,
Tax Research Software 50
F17 Intro to Tax Research Software – Software Provider
Assign Fausner Analysis – Due March 1

Tax Planning
7. F22&23 Chapter 11: Tax Planning 1, 2, 7, 9, 16

The Fausner Quest

8. M1 Fausner Analysis
Assign Research Paper – Due April 7

Procedure
M3 Chapter 12: Working with the IRS 4, 6, 7, 8, 9 10,
11, 12, 13 / 17
Internal Revenue Manual (IRM) 19, 20
Market Segments

3
 Procedure (cont’d)
9. M8 Chapter 12: Working with the IRS 4, 6, 7, 8, 9 10,
11, 12, 13 / 17
Internal Revenue Manual (IRM) 19, 20
Market Segments

M10 IRS Speaker

Procedure (cont’d)
10. M15 Chapter 12: Working with the IRS (cont’d)
“Hazards of Litigation” Video

(Friday, March 25 is graduate students’ last day to withdraw from a course with an automatic “W")

Ethics and Tax Procedure

M17 Chapter 1: An Introduction to Tax Practice (cont’d) pp. 4-26 9, 10, 16, 19,
22, 28 / 53, 54,
53, 54, 56, 59
Ethics and Tax Procedure (cont’d)
11. M22 Tax Practice Ethics: IRS Circular 230 (Appendix C)

M24 Practitioner Speaker

Case Analysis
12. M29&31Fior D’Italia

Tax Procedure and Administration

13. A5&7 Chapter 13: Tax Practice and Administration: Sanctions, Agreements 2, 3, 4, 5, 7, 11
and Disclosures / 13, 16, / 20,
Omitted Income Exercise – How Alert Are You? 21, 23, 25, 26
27, 28, 32

Case Analysis (cont’d)

14. A12&14Current decisions

15. A19&21Discussion of Research Papers

16. A26 Final Exam