Course Objectives After completing this course, students will be able to:
|
|
- Peregrine Sullivan
- 5 years ago
- Views:
Transcription
1 General Course Information: TA 319 Spring 2015 Federal Tax Procedure Instructor Information Kirk Paxson, Esq., J.D., LL.M. (Tax) Core Adjunct Professor, School of Taxation, Southern California Office Address: 725 S. Figueroa St., Suite 1550, Los Angeles, CA Telephone Numbers: office (213) x170 cell (213) Course Description This is a survey course in the procedural aspects of dealings between taxpayers and their representatives and the Internal Revenue Service, the IRS Office of Professional Responsibility, the IRS Chief Counsel's Office and the Department of Justice Tax Division. It will assist you to understand and prepare to handle practical issues involving your and your clients' or employer's duties, powers, responsibilities, liabilities, privileges, and ethical obligations arising in federal tax practice, including access to information; IRS examinations and appeals; deficiency assessments; interest on underpayments and overpayments; penalties (civil and criminal) against taxpayers, their representatives, and tax return preparers; statutes of limitations on assessment and collection of taxes and penalties and criminal tax prosecutions; and refund and collection of federal income, estate and gift taxes. Course Objectives After completing this course, students will be able to: Understand the organization of the IRS and the roles played by the IRS Oversight Board and the Tax Division of the Department of Justice in the administration of the nation's tax laws. Know the legal and ethical duties and responsibilities of tax professionals and the scheme of regulation of tax practitioners and tax return preparers. Be familiar with the Service's ability and means to gather information from and about taxpayers and the means to acquire information that the Service has regarding you or your client or employer-taxpayers. Understand the processes by which the IRS selects returns for examination and know how to handle practical issues involving IRS examinations of your and your clients' or employer's tax returns. Understand the administrative appeals process within the IRS and know how to represent taxpayers contemplating and during such appeals. Be familiar with the statutory limitations on the period within which the IRS may make deficiency assessments of tax and know how to use those limitations to the benefit of taxpayers who you represent before the Service and to deal with those substantive and procedural questions involving mitigation of the statute of limitations on assessments of deficiencies and refunds of income taxes that may arise. Be familiar with the process by which federal taxes are assessed and the significance of assessment and how to deal with notices of proposed assessments in your federal income tax practices. Understand the procedure whereby a taxpayer may obtain a refund of tax previously paid and know how to avoid the problems and avail of the benefits that the statute of limitations on refunds may raise. Be familiar with the statutory scheme for the computation, payment and collection
2 of interest on deficiencies and overpayments of tax and some of the exceptions to and anomalies in that statutory scheme. Understand and handle practical issues involving civil and criminal penalties against taxpayers. Be familiar with the Internal Revenue Service's powers and duties in collecting assessed taxes and know how to deal with practical issues involving the Service's attempts to collect assessed taxes. Prerequisites: TA 318 and TA 329 Required Texts The following materials are required for the course: TA 319 Golden Gate University Printed Materials (Most Recent Version), School of Taxation Federal Taxation Practice and Procedure, Misey (Current Edition) Internal Revenue Code (current edition) Income Tax Regulations (current edition) Book Store To purchase course books and materials from GGU's official online bookstore click the Portal button on your navigation bar, then click the Bookstore link on the right side of the page. Grading Policy Each student's grade will be based upon overall performance in two areas: class participation and examinations. They are weighted as follows: Class Participation 10% Midterm 40% Final 50% Total 100% Specific requirements for each of these areas are provided below. Class Participation: Students are required to attend class. The class participation portion of your grade will be measured by the effectiveness of your participation. Effective class participation requires that the student attend class. Examinations: You will have two exams. The midterm will be in class and the final will be take-home. The midterm will have 15 questions and the final will consist of 25 questions, requiring short answers.
3 Timely Completion of Assignments/Exams: The mid-term must be completed by the date specified. The mid-term will be handed out during Week 2 and will be due on Week 4. The final will be handed out during Week 4 and will be due 1 week after the completion of class. Generally, no late work will be accepted without prior instructor approval. Course Topics Week 1 Course Introduction Organization of the Internal Revenue Service Regulation of tax practitioners and return preparers Reading assignment: Tabs 1 & 2. Week 2 Access to Tax Information Examination of return Appeals and settlement Statute of limitations on assessment DISTRIBUTE TAKE HOME MIDTERM Reading assignment: Tabs 3-6. Week 3 Statute of limitations on assessment (continued) Mitigation of statute of limitations on assessment Assessment of tax deficiencies and Tax Court procedure Reading assignment: Tabs 6 8. Week 4 Refund procedure and statute of limitations on refund Interest Civil and Criminal Tax Penalties TAKE HOME MIDTERM DUE DISTRIBUTE THE FINAL Reading assignment: Tabs Week 5 Collection Reading assignment: Tab 12 Office Hours
4 I am available daily via and you can always reach me by phone. See syllabus instructor information for contact information. Administrative Policies I shall administer the course in accordance with Golden Gate University policies and procedures. They can be found in the Golden Gate University Bulletin (hereafter the Bulletin ). Below you will find an explanation of how I will apply these rules to some of the more commonly encountered problems. Exceptions to these rules will be made only in extraordinary situations. Academic Integrity. I shall abide by the University's Standards on Academic Integrity. (See the Bulletin for a complete exposition of these rules.) Any students found guilty of cheating or plagiarism will be punished in accordance with University guidelines. Because there are only three things that count toward your grade -- class participation, your midterm and your final -- the opportunities for academic dishonesty are limited. Anyone caught cheating on the midterm or final will suffer the sanctions permitted under University policy. Your midterm and final are take-home exams. You will have two weeks within which to complete each exam. Since I am in no position to prevent students from talking to one another during these exam periods, I do not prohibit them from doing so. The work you hand in must be your own. If, in my reading of your exams, it appears to me that two or more students are handing in the same work either in whole or in part -- i.e., the same or substantially identical language, format and/or analysis are used appropriate consequences will result. Withdrawals and Incompletes. Students wishing to withdraw from, or take an incomplete in the course must do so in accordance with the University's policies on withdrawals and incompletes. Instructor's Biography Kirk Paxson is the Deputy Division Counsel Tax Exempt and Government Entities for the Internal Revenue Service s Office of Chief Counsel. He supervises the IRS Counsel Attorneys responsible for advising the IRS Tax Exempt and Government Entities (TEGE) Division in the areas of Employee Plans (including Executive Compensation and Health and Welfare), Exempt Organizations, Tax Exempt Bonds, Indian Tribal Governments and Federal, State and Local Government issues. In addition,tege attorneys advise the IRS on unemployment tax issues. Since joining Chief Counsel in 1995, Mr. Paxson has taught numerous Continuing Professional Education courses to IRS lawyers and accountants. In addition to his position with Chief Counsel, Mr. Paxson was the Director of Golden Gate University s School of Taxation for Southern California from He also has been an Adjunct Professor for Golden Gate University s School of Taxation since September He teaches Tax Research and Decision Making, and Federal Tax Procedure at the Los Angeles Campus and Federal Tax Procedure at the San Francisco main Campus. In 2001 Mr. Paxson received Golden Gate s Outstanding Adjunct Faculty Award for teaching. Prior to joining Golden Gate University's School of Taxation, Mr. Paxson was an Adjunct Professor of Law for Golden Gate University's LL.M. (Tax) program in San Francisco. There, he taught Comparative Tax Systems and Tax Research and Decision Making. Mr. Paxson has an LL.M. (Taxation) from Golden Gate University School of Law, a J.D. from Seattle University School of Law, and a B.A. from Stanford University.
5 DISCLAIMER: Although Mr. Paxson is employed by the IRS, the opinions he expresses in this course are his alone and not that of the Internal Revenue Service or the Office of Chief Counsel.
TAXATION 322A Federal Income Taxation of Corporations and Shareholders
TAXATION 322A Federal Income Taxation of Corporations and Shareholders FALL 2015 John McWilliams Professor Email: jmcwilliams@ggu.edu Telephone: 415-442-7809 Office: Room 5303 Fred Sroka Dean of Braden
More informationCourse Syllabus. Taxation 328: Partnership Taxation. Summer 2012 (Cyber: April 29- August 18) Golden Gate University School of Tax
Course Syllabus Taxation 328: Partnership Taxation Summer 2012 (Cyber: April 29- August 18) Golden Gate University School of Tax Instructor: Jeffrey H. Karlin, JD, LLM, CPA (inactive) Associate Professor
More informationFEDERAL TAX PROCEDURE/PROFESSIONAL RESPONSIBILITY. Syllabus
Professor Davis G. Yee Spring 2017 (415) 547-3803 dyee5@usfca.edu FEDERAL TAX PROCEDURE/PROFESSIONAL RESPONSIBILITY COURSE DESCRIPTION: Syllabus An examination of the fundamental principles of civil federal
More informationCourse: TA 318.C3 CyberCampus Advanced Federal Income Taxation Fall Michael Vinson
Course: TA 318.C3 CyberCampus Advanced Federal Income Taxation Fall 2011 Michael Vinson Associate Professor of Taxation Director, International Tax Certificate Program SCHOOL OF TAXATION GOLDEN GATE UNIVERSITY
More informationCOURSE SYLLABUS & OUTLINE
COURSE SYLLABUS & OUTLINE Course Title: Quarter: Instructor: Meeting Times: Location: Office Hours: MGMT X 427.123 Fall Quarter 2016 Louis E. Michelson, Esq., MSA, JD, Law Offices of Louis E. Michelson,
More informationThe Tools and Techniques of Life Insurance Planning, Stephen
Course Syllabus Course Develops the concept of insurable risk and its identification; the uses of Description insurance in financial planning to deal with risk; analysis of property, liability, life, medical
More informationCOURSE SYLLABUS TA 321 PRINCIPLES OF INTERNATIONAL TAXATION. Michael Vinson
COURSE SYLLABUS TA 321 PRINCIPLES OF INTERNATIONAL TAXATION Michael Vinson Director, International Tax Certificate Program and The Anne and Jeff Howson Adjunct Professor of Taxation Golden Gate University
More informationSYLLABUS. Course Information: Professor Contact: Course Schedule:
SYLLABUS Course Information: Course Number: LAW 512 Course Name: Federal Tax Procedure/Professional Responsibility Professor Name: Davis G. Yee Number of Units: 2 units Semester/Year: Spring 2019 Professor
More informationG. Michelle Ferreira SHAREHOLDER
G. Michelle Ferreira SHAREHOLDER ferreiram@gtlaw.com SAN FRANCISCO 4 Embarcadero Center Suite 3000 San Francisco, CA 94111 +1 415.655.1305 SILICON VALLEY 1900 University Avenue 5th Floor East Palo Alto,
More informationJohn B. Snyder, III 1420 North Charles Street, AL 411 Baltimore, Maryland (410)
John B. Snyder, III 1420 North Charles Street, AL 411 Baltimore, Maryland 21201 (410) 837-5706 jsnyder@ubalt.edu EDUCATION DUKE UNIVERSITY SCHOOL OF LAW, Durham, North Carolina J.D., With Honors, May 2000
More informationLLM in Taxation. Required Courses
LLM in Taxation The LLM in Taxation is a 24 unit degree consisting of 13 required units and 11 elective units. The required coursework includes: Federal Tax Accounting a Tax Timing Issues Federal Taxation
More informationCENTRAL TEXAS COLLEGE SYLLABUS FOR ACNT 1331 Federal Income Tax: Individual Semester Hours Credit: 3 INSTRUCTOR: OFFICE HOURS:
I. INTRODUCTION CENTRAL TEXAS COLLEGE SYLLABUS FOR ACNT 1331 Federal Income Tax: Individual Semester Hours Credit: 3 INSTRUCTOR: OFFICE HOURS: A. A study of the federal tax law for preparation of individual
More informationTA 352.C1: Taxation of Electronic Information Commerce and Remote Sellers
Course Syllabus General Course TA 352.C1: Taxation of Electronic Information Commerce and Remote Sellers Instructor David Hardesty Information E-mail: david@davidhardesty.com Telephone: 415-925-1120 ext
More informationMCJ 6240 ONLINE Criminal Justice Planning, Budgeting, and Evaluation SYLLABUS Fall Lap top if available and flash drive
MCJ 6240 ONLINE Criminal Justice Planning, Budgeting, and Evaluation SYLLABUS Fall 2015 Instructor: Mike Chabries, MPA Cellphone 801 865-9500 (Please use for this course only) Instructor available upon
More informationTA350 C.1 Tax Treaties Professor Jeff Haveson Syllabus/Objectives Summer 2012
TA350 C.1 Tax Treaties Professor Jeff Haveson Syllabus/Objectives Summer 2012 The objective of TA 350C1, Income Tax Treaties, is to provide the student with an understanding of the role, function and uses
More informationCOURSE SYLLABUS AND INSTRUCTOR PLAN
WACO, TEXAS COURSE SYLLABUS AND INSTRUCTOR PLAN FEDERAL INCOME TAX ANNETTE BIGHAM AN EQUAL OPPORTUNITY INSTITUTION SPRING 2015 Course Description: A study of the laws currently implemented by the IRS,
More informationTeaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes)
Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 mkirsch@nd.edu ACADEMIC APPOINTMENTS Notre Dame Law School,
More informationAppendix: Master of Law and Taxation
College of William & Mary Law School William & Mary Law School Scholarship Repository William & Mary Annual Tax Conference Conferences, Events, and Lectures 1979 Appendix: Master of Law and Taxation Repository
More informationCOURSE SYLLABUS & OUTLINE Survey of Personal Financial Planning, Spring, 2016
Department of Business & Management COURSE SYLLABUS & OUTLINE Survey of Personal Financial Planning, Spring, 2016 Course Title: Course Number: Quarter: Instructors: Survey of Personal Financial Planning
More informationPrinciples of Macroeconomics ECO 2251-THWA Fall 2011 MW 2:00 3:15 pm Bibb Graves 221
TROY UNIVERSITY SORRELL COLLEGE OF BUSINESS Principles of Macroeconomics ECO 2251-THWA Fall 2011 MW 2:00 3:15 pm Bibb Graves 221 Instructor: Dr. George R. Crowley Office Location: Bibb Graves 137C Office
More informationPELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS INCOME TAXATION ACC 2410
PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS INCOME TAXATION ACC 2410 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Revised: Spring 07 NOTE: This course is not designed for
More informationSetting Up and Organizing Corporations
Setting Up and Organizing Corporations Rossdale Group August 3, 2016 12:00 pm to 1:30 pm EDT Jeffrey R. Matsen 695 Town Center Drive 7th Floor Costa Mesa, CA 92626 Phone: 714.384.6580 Fax: 714.384.6551
More informationInstructor/TA Info. Course Information. Instructor Information. Description. Materials. Prerequisites. Learning Outcomes
Instructor/TA Info Instructor Information Name: Scott Condie Office Location: 136 FOB Office Phone: 801-422-5306 Office Hours: Tue, Thu 1:30pm-2:45pm Or By Appointment Email: scott_condie@byu.edu Course
More informationCourse Outline HA Financial Management for Healthcare Managers MW, 12:30-1:50
Course Outline HA 3376--Financial Management for Healthcare Managers MW, 12:30-1:50 Class Day/Date 1--W/01/18 Topic: Introductions Syllabus, outline, and text Maximizing performance in HA 3376 Statistics,
More informationGolden Gate University Finance Department. Xi (Airin) Bai. FI 340 INVESTMENTS-SF1 Spring 2016
Golden Gate University Finance Department FI 340 INVESTMENTS-SF1 Spring 2016 Xi (Airin) Bai Adjunct Professor Ageno School of Business Golden Gate University Contact Information Email: fi_airin@yahoo.com
More informationSYLLABUS. Income Tax Procedures BUSN Departmental Syllabus. None
SYLLABUS DATE OF LAST REVIEW: 02/2013 CIP CODE: 24.0101, 52.0305 SEMESTER: COURSE TITLE: COURSE NUMBER: Income Tax Procedures BUSN-0164 CREDIT HOURS: 3 INSTRUCTOR: OFFICE LOCATION: OFFICE HOURS: TELEPHONE:
More informationManagerial Accounting
Managerial Accounting Course Number: ACC 202 Term: Summer 2018 Instructor * : Karen Kukla Dates: July 9 th August 10 th Institution: Syracuse University Meeting Times: M, T, W, TH, F Email: kakukla@syr.edu
More informationNATHAN J HOCHMAN. PARTNER
NATHAN J HOCHMAN PARTNER nathan.hochman@morganlewis.com Century City Phone +1.310.255.9025 Fax +1.310.907.2000 2049 Century Park East \ Suite 700 \ Los Angeles, CA 90067-3109 \ United States Washington,
More informationAPPENDIX GRADUATE TAX COURSES
APPENDIX MASTER OF LAW AND TAXATION This program is premised upon a recognition of the practice of tax law as a profession in its own right, distinct from that of either the practice of law or accounting,
More informationSyllabus and Grading Policy (Tentative subject to text changes)
Golden Gate University Masters of Science in Financial Planning Course FI 426 3 Units Faculty: Ross W. Richardson, MS, CFP Syllabus and Grading Policy (Tentative subject to text changes) 1. Course Description:
More informationTeaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes)
Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 mkirsch@nd.edu ACADEMIC APPOINTMENTS Notre Dame Law School,
More informationTeaching Experience. Faculty Advisor, Tax Society VITA Training Active in Alumni Fundraising and Alumni Relations SULITC Newsletter
Robert G. Nassau Office of Clinical Legal Education, Syracuse University College of Law Box 6543, Syracuse, New York, 13217-6543 315-443-4582(p); 315-443-3636(f); Rnassau@law.syr.edu Teaching Experience
More informationCOURSE SYLLABUS AND INSTRUCTOR PLAN
WACO, TEXAS COURSE SYLLABUS AND INSTRUCTOR PLAN FEDERAL INCOME TAX ANNETTE BIGHAM AN EQUAL OPPORTUNITY INSTITUTION 2014 Spring Course Description: A study of the laws currently implemented by the IRS,
More informationTax 6065 Tax Data Bases, Research, & Procedure University of West Florida
1 Tax 6065 Tax Data Bases, Research, & Procedure University of West Florida Set-up of the Course: This course is taught entirely through the internet. You will be provided a lecture video each week and
More informationGOVERNORS STATE UNIVERSITY College of Business and Public Administration Division of Accounting, Finance, Economics, and Information Technology
GOVERNORS STATE UNIVERSITY College of Business and Public Administration Division of Accounting, Finance, Economics, and Information Technology College of Business and Public Administration Mission Statement
More informationFinance 3321-Syllabus Spring
Finance 3321-Syllabus Spring - 2017 Module Topics - Business Analysis and Valuation - Financial Statement Analysis Dr. Mark E. Moore 311W Rawls School of Business (834-1789) Department of Finance Email:
More informationFIN E Derivatives and Risk Management Spring 2014
FIN 512 81E Derivatives and Risk Management Spring 2014 Professor: Dr. Kurtay Ogunc Office: BA 132C Class Location: UCD 303 Meeting Time: W 6:15-8:55PM Office Hours: T and Th 11:30-2PM Mobile: (903)468-2067
More informationCataldo Tax Law. Michael J. Cataldo Shareholder Education. Admissions. Background
, P.C. Michael J. Cataldo Shareholder michael@cataldotaxlaw.com 3445 Golden Gate Way Lafayette, CA 94549 Ph.925.395.4645 Fax 925.395.4649 www.cataldotaxlaw.com Education LL.M., Taxation, New York University
More informationHOW THE 1998 TAX ACT AFFECTS YOUR DEALINGS WITH THE IRS APPEALS OFFICE. The IRS Restructuring and Reform Act of 1998.
HOW THE 1998 TAX ACT AFFECTS YOUR DEALINGS WITH THE IRS APPEALS OFFICE The IRS Restructuring and Reform Act of 1998 January 22, 1999 Robert M. Kane, Jr. LeSourd & Patten, P.S. 600 University Street, Ste
More informationEmployee vs. Independent Contractor: The Importance of Proper Classification
Employee vs. Independent Contractor: The Importance of Proper Classification Dominic L. Daher, MAcc, JD, LLM in Taxation Director of Internal Audit and Tax Compliance Adjunct Professor of Law University
More informationLIST OF SUBSTANTIVE CHANGES AND ADDITIONS Route To: Partners PPC's Guide to Dealing with the IRS Managers. Twenty second Edition (June 2014)
LIST OF SUBSTANTIVE CHANGES AND ADDITIONS Route To: Partners PPC's Guide to Dealing with the IRS Managers Staff File Twenty second Edition (June 2014) The following are some of the features of this year
More informationBrandeis University INTERNATIONAL BUSINESS SCHOOL. FIN 247A-1 Transfer Pricing Theory and Practice Thursdays 6:30 pm to 9:30 pm Spring 2017
Brandeis University INTERNATIONAL BUSINESS SCHOOL FIN 247A-1 Transfer Pricing Theory and Practice Thursdays 6:30 pm to 9:30 pm Spring 2017 Instructor: Dr. Shanto Ghosh Office: TBD Email: shghosh@brandeis.edu
More informationPrinciples of Managerial Accounting Syllabus ACG 2071, summer 2018, June 25 - July 27
Principles of Managerial Accounting Syllabus ACG 2071, summer 2018, June 25 - July 27 Course & Faculty Information Lecturer: E-mail: Time: Monday through Friday (1.8 contact hours each day) Contact hour:
More informationPELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACCT 1020
PELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACCT 1020 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Fall 2014 Catalog Course Description: A
More informationBA Insurance and Risk Management Spring 2011 MW 9:30-10:45 PM Room: SOM 2.115
BA 4354-001 Insurance and Risk Management Spring 2011 MW 9:30-10:45 PM Room: SOM 2.115 Professor Contact Information David M. Cordell, PhD, CFA, CFP, CLU Office: SM 3.805, 972-883-2718 David.Cordell@UTDallas.edu
More informationCOURSE SYLLABUS & OUTLINE X Estate and Gift Taxation
Department of Business & Management Course Title: Quarter: Instructor: Meeting Times: Location: Office Hours: COURSE SYLLABUS & OUTLINE X427.12 Estate and Gift Taxation Spring 2016 Dana Leland, MBA, MTX,
More informationPELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACC 2030
PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACC 2030 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Revised: Spring 07 * Intended for transfer. Catalog
More informationSchool of Business and Nonprofit Management Course Syllabus
School of Business and Nonprofit Management Course Syllabus Course: SBNM 5130-B2 Corporate Tax Accounting Academic Year: 2016/17 Semester/Quad: Fall 2016 Quad B Credit Hours: 2 Prerequisites: 5110 Instructor:
More informationHOFSTRA UNIVERSITY FRANK G. ZARB SCHOOL OF BUSINESS Educating for Personal and Professional Achievement
HOFSTRA UNIVERSITY FRANK G. ZARB SCHOOL OF BUSINESS Educating for Personal and Professional Achievement DEPARTMENT OF FINANCE FINANCE 402- MANAGERIAL FINANCE (Graduate course) Spring 2014, Section 01,
More informationAndrew M. Katzenstein
Contact Andrew M. Katzenstein Partner Los Angeles +1.310.284.4553 akatzenstein@proskauer.com Andrew M. Katzenstein is a partner in the Private Client Services Department where he assists high net worth
More informationTAXATION I. Based on the above, below there is a list with some of the different goals and skills that each student will develop:
TAXATION I DEGREE COURSE YEAR: FIRST SECOND THIRD FOURTH SEMESTER: 1º SEMESTER 2º SEMESTER CATEGORY: BASIC COMPULSORY OPTIONAL NO. OF CREDITS (ECTS): 6 3 LANGUAGE: ENGLISH SPANISH 1- SUBJECT DESCRIPTION
More informationFORGIVE AND FORGET - - THE CALIFORNIA EMPLOYMENT TAX AMNESTY. By Steven Toscher, Esq. March, 1995
FORGIVE AND FORGET - - THE CALIFORNIA EMPLOYMENT TAX AMNESTY By Steven Toscher, Esq. March, 1995 INTRODUCTION Should a taxing authority be able to forgive and forget - - that is, grant amnesty to taxpayers
More informationETHICS RULES FOR CALIFORNIA TAX PREPARERS CALIFORNIA TAX PREPARER LAW
` ETHICS RULES FOR CALIFORNIA TAX PREPARERS CALIFORNIA TAX PREPARER LAW READING For this session read: California tax publications: California Business and Professions Code, Sections 22250-22259 (Included
More informationPELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACCT Laboratory Hours: 0.0 Date Revised: Fall 2012
PELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACCT 1020 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Fall 2012 Catalog Course Description: A
More informationAssumption University Graduate School of Business M.Sc. Investment Analysis and Management
Assumption University Graduate School of Business M.Sc. Investment Analysis and Management Graduate School of Business s Vision Educating Intelligences and Active Minds to Change the World GRADUATE SCHOOL
More informationLewis & Clark Law School OVERVIEW OF THE LOAN REPAYMENT ASSISTANCE PROGRAM Making public interest work affordable.
Lewis & Clark Law School OVERVIEW OF THE LOAN REPAYMENT ASSISTANCE PROGRAM Making public interest work affordable. 2018 Funding Year Introduction... 1 Program Eligibility & Definitions... 2 Section 1 -
More informationMATHEMATICS OF INVESTMENT STAT-GB COURSE SYLLABUS
STERN SCHOOL OF BUSINESS NEW YORK UNIVERSITY MATHEMATICS OF INVESTMENT STAT-GB.2309.30 Spring 2014 COURSE SYLLABUS Professor Aaron Tenenbein Office: 850 Management Education Center Phone: (212) 998-0474
More informationFinancial Accounting
Financial Accounting Course Number: ACC 201 Term: Summer 2018 Instructor * : Karen Kukla Dates: July 9 th August 10 th Institution: Syracuse University Meeting Times: M, T, W, TH, F Email: kakukla@syr.edu
More informationUNIVERSITY OF DELAWARE ACCOUNTING 614 ADVANCED FEDERAL TAXATION FALL 2016
UNIVERSITY OF DELAWARE ACCOUNTING 614 ADVANCED FEDERAL TAXATION FALL 2016 Instructor: Office: Dr. Brian Greenstein 222 Purnell Hall Phones: Office: (302) 831-4226 Cell (610) 715-2022 E-Mail Office Hours:
More informationFI 100 Financial Management Course Syllabus
Golden Gate University Walnut Creek Spring 2008 FI 100 Financial Management Course Syllabus First / Last Class: January 12, 2008 to March 1, 2008 Instructor: Course Description: Prerequisites: William
More informationNational Performance Management Advisory Commission; A Performance Measurement Framework for State and Local Government
URBPLAN 630 - Budgeting and Finance in the Public Sector Fall, 2017 Adjunct Professor: Steven Kreklow e-mail: kreklows@uwm.edu Required Texts: Bland, Robert L. 2013. A Budgeting Guide for Local Government,
More informationUniversity of Denver, Daniels College of Business Graduate coursework in Accounting for Business
AMY B. MCLELLAN Phone: (978) 475-2400 AMcLellan@law.du.edu 7787 S Valentia Street Centennial, CO 80112 EDUCATION University of Denver, Daniels College of Business Graduate coursework in Accounting for
More informationGEORGETOWN UNIVERSITY LAW CENTER COURSE SELECTION ADVICE FOR U.S.-TRAINED GRADUATE TAX STUDENTS
GEORGETOWN UNIVERSITY LAW CENTER COURSE SELECTION ADVICE FOR U.S.-TRAINED GRADUATE TAX STUDENTS I. ACADEMIC ADVISING This Course Selection Guide is designed primarily to assist U.S.-trained graduate tax
More informationMICHELLE S. BERTOLINI, LL.M., JD, CPA, CGMA
MICHELLE S. BERTOLINI, LL.M., JD, CPA, CGMA 561-302-6394 Michellecycler@Hotmail.com EDUCATION: THOMAS JEFFERSON SCHOOL OF LAW, San Diego, CA LLM in International Taxation and Transactions, May 2008 summa
More informationJudith W. Boyette Partner
Judy has advised employers and employee benefit plans on all aspects of compensation and benefits including tax, regulatory, fiduciary responsibility, financing, and organizational integrity issues for
More informationWashington University School of Law Graduate Tax Course Directory Fall Spring 2019* General Information about the LL.M. in Taxation Program
Washington University School of Law Graduate Tax Course Directory Fall 2018 - Spring 2019* General Information about the LL.M. in Taxation Program For over 40 years, the Master of Laws (LL.M.) in Taxation
More informationAccounting Spring 2017 Federal Income Taxation
Accounting 341-001 Spring 2017 Federal Income Taxation Classroom: TCFE 315, 10:50 am-12:05 pm Tuesday, Thursday Instructor: Linda Jacobsen Bradley McKee, Ph.D., CPA Office: 5 Liberty Street, Room 435 (Beatty
More informationPELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACC 2030
PELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACC 2030 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Revised: Spring 2011 * Intended for transfer. Catalog Course
More informationPELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2000
PELLISSIPPI STATE COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2000 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Fall 09 * Intended for transfer. Catalog Course
More informationMGMT X BOOKKEEPING & ACCOUNTING ESSENTIALS II COURSE SYLLABUS
Quarter: Fall, 2017 MGMT X 423.431-357850 BOOKKEEPING & ACCOUNTING ESSENTIALS II Instructor: Shael B. Jacobson, CPA Email: sbjacobson@ucla.edu COURSE SYLLABUS Instructor s Phone: Office (310) 475-5910
More informationAppeals NOTICE. ALI CLE - Handling a Tax Controversy: Audit, Appeals, Litigation and Collections October 8-9, 2015
205 Appeals ALI CLE - Handling a Tax Controversy: Audit, Appeals, Litigation and Collections October 8-9, 2015 NOTICE The following information is not intended to be written advice concerning one or more
More informationCHEATING & ACADEMIC DISHONESTY
CHEATING & ACADEMIC DISHONESTY http://www.udel.edu/studentconduct/ai.html#forms Jay F. Coughenour, Associate Professor, Department of Finance, University of Delaware UD s Definition of Academic Dishonesty
More informationStudy Abroad Program - Code of Conduct and Guidelines
Study Abroad Program - Code of Conduct and Guidelines While enrolled in a JCC Study Abroad Program, you are an ambassador for the US and JCC at all times. You agree to abide by the Code of Conduct. You
More informationAttachment to Identity Theft Prevention Service Provider Attestation
Attachment to Identity Theft Prevention Service Provider Attestation Identify Theft Prevention Policy Effective January 1, 2011 Identity Theft is a crime in which an individual wrongfully obtains and uses
More informationIf you choose to include discussion in your grade, your grade composition will be as follows:
University of Wisconsin Madison School of Business Department of Actuarial Science, Risk Management and Insurance Spring 2008 Professor Teaching Assistants Dr. Martin Halek Shinichi Kamiya Office: Grainger,
More informationPELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS COST ACCOUNTING ACC 2360
PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS COST ACCOUNTING ACC 2360 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Revised: Fall 04 NOTE: This course is NOT designed for transfer
More informationConflict of Interest. Los Angeles Community College District Office of General Counsel Kevin D. Jeter, Esq. Associate General Counsel
Conflict of Interest Los Angeles Community College District Office of General Counsel Kevin D. Jeter, Esq. Associate General Counsel Sources of Conflict of Interest Rules and Laws Common Law Rules Court
More informationThe 2011 Amendments to Circular 230: What's Ahead
CAPLIN & DRYSDALE, CHARTERED ONE THOMAS CIRCLE, N.W. SUITE 1100 WASHINGTON, DC 20005 The 2011 Amendments to Circular 230: What's Ahead Matthew C. Hicks On August 2, 2011, the recent amendments to Treasury
More informationCOURSE OUTLINE. School of Business COURSE CODE: FINA 341 TOTAL COURSE HOURS: 60
COURSE OUTLINE SCHOOL: DEPARTMENT: PROGRAM (if applicable): COURSE TITLE: School of Business Accounting Financial Services Corporate Credit COURSE CODE: FINA 341 TOTAL COURSE HOURS: 60 PRE-REQUISITES/CO-REQUISITES:
More informationContact information Instructor: Andrew Chupp Office: SPEA 375C Phone:
Course Information Course: SPEA V186 Introduction to Public Budgeting and Finance for Public Affairs Semester: Fall 2018 Class Times: MW 8-9:15 Classroom: CH 101 Office Hours: MW 9:30-11, 1-2:15. Contact
More informationLLC FORMATION. Rossdale Group August 3, :00 pm to 1:30 pm EDT. Jeffrey R. Matsen
LLC FORMATION Rossdale Group August 3, 2016 12:00 pm to 1:30 pm EDT Jeffrey R. Matsen 695 Town Center Drive 7th Floor Costa Mesa, CA 92626 Phone: 714.384.6580 Fa: 714.384.6551 www.jrmatsen.com www.mvmlawyers.com
More informationECON Financial Economics
ECON 450 - Financial Economics Winter 2017 Section 001: 3712 HBLL on T Th from 12:05 pm - 1:20 pm Course Information Description The course will explain the role and functioning of asset markets from an
More informationGolden Gate University School of Law Estate Planning LLM 334 Spring 2012
Adjunct Professor Jon R. Vaught Phone: 510/430-1518 Email: jon@vaughtboutris.com Class Meetings Thursdays 6:30 to 9:10 p.m. Office Hours By appointment Golden Gate University School of Law Estate Planning
More informationDRAFT SYLLABUS SUBJECT TO CHANGE RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY SCHOOL OF PUBLIC AFFAIRS AND ADMINISTRATION
RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY SCHOOL OF PUBLIC AFFAIRS AND ADMINISTRATION PUBLIC BUDGETING SYSTEMS Spring 2017 Unit/Subject/Course 20:834:542 Instructor: Cleopatra Charles, PhD Class Times:
More informationNOTICE OF PROPOSED CLASS ACTION SETTLEMENT YOU MAY BE REQUIRED TO FILE A CLAIM FORM. NOT ALL CLASS MEMBERS ARE REQUIRED TO FILE A CLAIM FORM.
The Superior Court of the State of California authorized this Notice. This is not a solicitation from a lawyer. NOTICE OF PROPOSED CLASS ACTION SETTLEMENT If you are a lawyer or law firm that has paid,
More informationN/A. Yes. Students are expected to review and understand all areas of the course outline.
Course Outline School: Department: Business Accounting Course Title: Taxation 1 Course Code: ACCT 226 Course Hours/Credits: 56 Prerequisites: ACCT 112, ACCT 123, BA 112 Co-requisites: Eligible for Prior
More informationSTATUTE OF LIMITATIONS Analyze This. By LG Brooks Enrolled Agent
The capital of Texas enrolled agents Austin, Texas November 2008 STATUTE OF LIMITATIONS Analyze This By LG Brooks Enrolled Agent I. BIOGRAPHY LG Brooks, BA, EA LG Brooks is an Enrolled Agent and is the
More informationACT 4160 Course Outline. Introduction to Property and Casualty Insurance Industry
ACT 4160 Course Outline Introduction to Property and Casualty Insurance Industry Property & Casualty Insurance Topics Basic Techniques for Ratemaking Winter 2017 Instructor: Steven Honcharik, B.Sc. (Hon's),
More informationOTTAWA ONLINE OAD Governmental Budgeting
Course Description OTTAWA ONLINE OAD-33064 Governmental Budgeting Examines governmental budgeting process, procedures and cycles. Includes consideration of legislative taxation and appropriation processes
More informationTopical Index to Chapter 3 Statute of Limitations
Topical Index to Chapter 3 Statute of Limitations 3.01 Limitation Code Sections 6501 Assessment 3 years 6502 Collection 10years 6511 Refund filing 2-3 years 6672/ 6501 Trust funds 3 years 1311 Mitigation
More informationACT 4160 Course Outline. Introduction to Property and Casualty Insurance Industry
ACT 4160 Course Outline Introduction to Property and Casualty Insurance Industry Property & Casualty Insurance Topics Basic Techniques for Ratemaking Winter 2016 Instructor: Jared Pursaga, B.Sc. (Hon's),
More informationINSOL EUROPE SURVEY REPORT ON LATVIA
INSOL EUROPE SURVEY REPORT ON 22 February 2016 INSOL EUROPE SURVEY 2 / 5 Types of insolvency office holder (IOH) There is only one type of IOH in Latvia an insolvency proceedings administrator (in Latvian
More informationINNOCENT SPOUSE DEFENSE
INNOCENT SPOUSE DEFENSE First Run Broadcast: August 21, 2012 Live Replay: August 16, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) When a married couple files its tax
More informationPELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACC 2120
PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING II ACC 2120 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Spring 02 Catalog Course Description:
More informationCPO Compliance Series: Registration Obligations of Principals and Associated Persons (Part Three of Three)
hedge LAW REPORT fund law and regulation Commodity Pool Operators CPO Compliance Series: Registration Obligations of Principals and Associated Persons (Part Three of Three) By Stephen A. McShea, Cary J.
More informationMATTHEW I. WHITEHORN
Partner Chair, Employee Benefits Group; Chair, Pro Bono Committee 1500 Market St., Suite 3500E Philadelphia, Pennsylvania 19102 Phone (215) 575-7166 Fax (215) 575-7200 mwhitehorn@dilworthlaw.com Assistant:
More informationAdding Authorized Users - Bill+Payment Suite version 6.0
Adding Authorized Users - Bill+Payment Suite version 6.0 Touchnet's Bill+Payment Suite is where students process payments for charges and deposits due. In the Bill+Payment Suite, students can view their
More informationOffer-in-Compromise Why or Why Not
Why or Why Not The Capital of Texas Enrolled Agents November 2010 by: lg brooks, ea Why or Why Not Table of Contents Introduction 3 The Offer Process 4 The Offer in Compromise: Offers in General 4 Grounds
More informationTABLE OF CONTENTS FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS
ALI-ABA Topical Courses Roth IRA Conversions: What the Estate Planning Attorney Needs to Know February 4, 2010 Telephone Seminar/Audio Webcast Replay Originally Presented December 16, 2009 AGENDA FACULTY
More informationCollege of Southern Maryland BUSINESS FINANCE. Course / Instructor Information. Things to Purchase. Course Description.
College of Southern Maryland BUSINESS FINANCE Course / Instructor Information Course: ACC 2681 Semester: Spring Section: 121547 Year: 2015 Time: n/a (Web-based section) Prerequisites: ACC 2010 Location:
More information