ACC 5330 - Tax Research, Procedures and Ethics

Credits: 4

This course introduces students to a variety of research resources. It provides an opportunity for students to develop and enhance their tax research skills. After developing the basics of tax research, the course investigates procedures used in dealing with the Internal Revenue Service with an emphasis on practitioner responsibilities, reviews the organization of the IRS, tax filing requirements, audit appeal procedures, civil/criminal statutes, assessments, and protest. It also examines a study of the value and moral judgments inherent in the field of taxation including client confidentiality, disclosure of false or misleading information, and advice counter to the law.