AIM 6356-501

Tax Research, Planning and Practice

Fall 2005
(August 4, 2005)

I. LECTURER
Ronald J. Blair, CPA, MBA
Office: SM 4.227, M/T/Th 9:00 a.m. - 4:00 p.m.
W 11:00 a.m. - 4.00 p.m.
Phone: 972-883-4430
Email: rblair@utdallas.edu
Home Page: http://www.utdallas.edu/~blair
TA: Helen
972-883-6498
xxq021000@utdallas.edu

E-Mail: Use WebCT to communicate with the instructor 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
instructor’s TAs do not normally respond to this feature. Personal messages should be
sent by email and not posted on the
Discussion Board

II. COURSE MATERIALS

West’s Federal Tax Research, 6E, Raabe, Whittenburg and Sanders, 7th
Edition

III. 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.
IV. GRADING
Maximum Points

1. Two tests 45
2. Papers 45
3. Classroom prep/participation and quizzes 10
TOTAL POINTS 100

Class Participation: Students should read the assigned chapter and complete
the assigned questions and problems prior to class and participate in class
discussion. Solutions to the assigned questions and problems are posted on the
instructor’s web page. The final grade for the course may be enhanced as a
result of class participation.

Quizzes: There will be quizzes. Quizzes are due at the end of some chapters.

Translation of the total point score into a letter grade will be based on the instructor’s
judgment. The letter grade will reflect each student's performance relative to the course
and standards expected of graduate students at the University of Texas at Dallas.

Papers: Research papers will be brief – grade based on content, not volume. Due to
the nature of presentation, they must be timely; a grade discount will be applied for late
papers.

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

V. GENERAL INFORMATION

Make-up policy: Only for very compelling reasons will a make-up test be allowed.

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

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 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.

VI. Course Schedule F'05

Week
# Date Topic Assignment
Course Introduction
1 A23 Chapter 1 An Introduction to Tax Practice (pp. 2-5 only)
Discussion Questions – 2, 3, 4, 6, 7, 8
Tax Issues Research
2 A30 Chapter 2 Tax Research Methodology
Discussion Questions / Exercises – 1, 2, 3, 5, 7, 9, 10, 11,
12, 13, 19, 22 / 50, 52, 54, 61
RIA Checkpoint Tax Research Database
RIA Demo of Checkpoint Tax Research database
Tax Authorities
3 S 6 Chapter 3 Constitutional and Legislative Sources
Discussion Questions / Exercises – 1, 2, 3, 5, 6, 9, 11, 14,
15, 16 / 32, 33, 39, 41, 51
Chapter 4 Administrative Regulations and Rulings
Discussion Questions / Problems / Exercises – 2, 3, 4, 5, 6,
8, 16, 24, 28, 31, 44, 49 / 53, 56, 60, 69
Tax Authorities (cont'd)
4 S13 Chapter 5 Judicial Interpretations
Discussion Questions / Problems / Exercises – 1, 2, 4, 5,
10, 11, 12, 13, 16, 17, 20, 24, 26, 29, 37, 41, 46 / 50, 53,
55 / 61, 62
Research Communication and Recording
S20 Chapter
5 10 Communicating Research Results
Problems – 5, 10
Appendix B: Standard Tax Citations
Assign Court Case Brief - Sullivan v. Commissioner,
67-1 USTC ¶9104, 368 F. 2d 1007 (C.A. 2, 1966) Due
September 27
Test I Test I - Chapters 1 - 5

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 Citators
6 S27 Chapter 8 Citators and Other Finding Devices
Discussion Questions / Exercises – 3, 4, 5, 7, 9, 10, 14 / 55
Sullivan v. Commissioner Due - Discuss
Assign File Memo: Commuting w/Tools of Trade issue
Due October 11
Electronic and Printed Tax Services
Chapter 6 Tax Services and Periodicals
Discussion Questions – 2, 5, 9, 15, 27, 30, 34
Electronic and Printed Legal Services
Chapter 7 Legal Services and Internet Sites
Discussion Questions – 3, 4, 5, 12, 18, 22
Tax Planning
O 4 Chapter
7 11 Tax Planning
Exercises / Problems – 1, 2, 13 / 18, 19, 20
The Fausner Quest
8 O11 Commuting w/Tools of Trade issue due - Discuss
Assign Popular Restaurant File Memo - Due October 25
Assign research paper topics
Tax Practice and Administration
Chapter
12 Working with the IRS
Discussion Questions / Exercises – 3, 5, 9, 12,
13, 14 / 21, 22
Internal Revenue Manual (IRM)
Market Segments
Tax Practice and Administration (cont'd)
O18 Chapter
9 12 Working with the IRS (cont'd)
Chapter
13 Sanctions, Agreements, and Disclosures
Discussion Questions / Exercises / Problems – 2, 3, 4, 5, 6,
7, 8, 12, 14, 17, 18, 19 / 20, 21, 22, 23, 26, 27

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 Tax Practice and Administration (cont'd)
Tax Practice Ethics
O25 Appendix
10 C Circular 230 - Rules of Tax Practice
Popular Restaurant File Memo Due
Tax Practice and Administration (cont'd)
N 1 Appendix
11 C Circular 230 - Rules of Tax Practice (cont'd)
Popular Restaurant Exercise
IRS Speaker
12 N 8 Conclude Popular Restaurant Exercise
Discuss research papers
13 N15 Tax Practitioner Speaker
Discuss research papers
14 N22 Discuss current issue litigation

15 N29 Final Exam

Syllabus Addendum

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Each student in this course is expected to exercise independent scholarly
thought, expression and aptitude. This addendum to the course syllabus is
provided to assist you in developing and maintaining academic integrity while
seeking scholastic success.
General Comments:
• All academic exercises (including assignments, essays, laboratory experiments and reports,
examinations, etc.) require individual, independent work. Any exception(s) will be clearly identified.
• Be sure your name or identifying number is on your paper.
• Complete and turn in academic exercises on time and in the required format (hardcopy, electronic,
etc.).
• Retain confirmation of document delivery if submitted electronically.
• Retain all research notes and drafts until the project or assignment has been graded.
• Obtain written authorization from your instructor prior to submitting a portion of academic work
previously submitted for any academic exercise. (This includes an individual or group project
submitted for another course or at another school.)
Essays and Significant Papers:
Be prepared
• To present periodic drafts of work in process
• To correctly and completely reference all sources of information using the citation format prescribed
• To turn your completed assignment in timely and in the prescribed manner (electronic, hardcopy, etc.)
Examinations:
Be prepared
• To leave all personal belonging at the front of the room or other designated location (this includes cell
phones, turned off of course, and beverage containers)
• To present your UTD Comet Card
• To remove your cap or hat
• To remove the batteries from any electronic device (e.g. calculator)
• To exchange blue books or bring them early as required
• To change seating
• To sign out when exiting the testing room
• To be escorted for lavatory use

All episodes of suspected scholastic dishonesty will be reported according

to University policy. Students who violate University rules on scholastic
dishonesty are subject to disciplinary penalties, including the possibility of
failure in the course and/or dismissal from the University. Since such
dishonesty harms the individual, all students and the University, policies on
scholastic dishonesty will be strictly enforced. Penalties that may be
assessed for scholastic dishonesty may be reviewed in Subchapter D.
Penalties at http://www.utdallas.edu/student/slife/chapter49.html