UT Dallas Syllabus For Aim6351.0g1 05s Taught by Arthur Agulnek (Axa022000)

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COURSE SYLLABUS  School of Management The University of Texas at Dallas

 Accounting  Account ing and Informatio Information n Management Management Programs Programs Course:

Individual Taxation-AIM 6351-OG1  6351-OG1 

Instructor: Semester:

 Art  Arthur hur M.2005 Agulne Agulnek k  Spring,

| Course Information Information |  | Technical Requirements | Requirements  | Course Access | Access | Communications | Communications  | | Student Assessment | Assessment | Scholastic Dishonesty | Dishonesty | Course Evaluation | Evaluation | Course Schedule Schedule |  |

Course Information Instructor Information Instructor:   Instructor:

Arthur M. Agulnek, CPA  CPA  Senior Lecturer of Accounting and Information Management  Management  Telephone:   972-883-4773 (in case of emergency 972-867-6877 or 214Telephone: 762-2371-do not not call  call the emergency numbers before 9AM or after 9PM) Office: SOM 4.222 FAX: 972-867-4245 -home fax [email protected],, [email protected]: [email protected] www.utdallas.edu/~axa022000   www.utdallas.edu/~axa022000 Web site: site : TA: Ioana Lacatusu  Lacatusu  Office Hours: BY Hours: BY APPOINTMENT  APPOINTMENT  

Course Objectives Objective s To Use Critical Thinking  Thinking  Ø 

To understand and apply income tax concepts which influence decisions of individuals.. The course will concentrate on tax effects in the following areas: individuals 1.

2. 3. 4.

The Basic Tax Model-See Inside Front Cover of Textbook a. Computing Tax Liability Liabil ity b. Determining Exemptions Determinin Determining g Gross Income Determining Deductions Tax Effects of Property Transactions


To determine the tax liability for individual taxpayers with with varying tax situations.


To apply concepts to determine the best course course of action for individual taxpayers when confronted with options involving tax planning.


  To Understand the Ethical Considerations in Tax Practice Ø 

To appreciate the requirements and concepts contained in the Statement on Responsibilities in Tax Practice.


To understand the ethical issues that confronts both individual taxpayers and tax practitioners on a day-to-day basis. To Enhance Communication Skills


Completion of a tax return case study plus the online research project will improve your tax communication skills. These all require the use of a computer based tax preparation program and the use of a computer based tax research program (CCH or RIA Checkpoint). Checkpoint). Please see the appropriate due dates which are noted in the syllabus section. You can gain access to the CCH system by going to the UTD website -McDermott -McDermott Library and then periodicals. To gain access to RIA Checkpoint you need to login to www.riahome.com/cploginids--this www.riahome.com/cploginids--this must  must be done from school—if you are out of town-pls let me know and we will make an alternate arrangement.   arrangement.

To Enhance Understanding and Use of Computers  Computers  Ø 

By requiring the use of an on-line tax research system in system in the preparation of short answer to a tax question/issue.

Course Cours e Prerequisit Prerequisite e

There is no prerequisite for this class. Course Approach  Approach  The course will rely heavily on lectures, regular homework, problems and case studies. Course Preparation and Participation Each student must accept the responsibility for course preparation. Thus, for each session, every student must study the assigned chapters and prepare the assigned questions and problems. The questions and problems will be used as a basis for furthering tax ideas and planning opportunities. In addition, each chapter will be followed by a brief quiz that are not graded but are for purposes of selfdevelopment.   development.


Online Tests/Quizzes You can access quizzes by clicking the Online Quizzes icon and then clicking the available quiz title links. Each quiz is timed and can only be accessed once within the scheduled time window. Please read the on-screen instructions carefully before you click the Begin Quiz button. After each quiz is graded and released for reviewing, you may go back to the quizzes page and click the “Completed” link under status column of the quiz to review your quiz results and any feedbacks from the instructor. Professional Linkages  Linkages  Individual income taxation is an important area for all accounting firms, including Big 4, regional and local firms. It continues to be a way of developing key relationships with executives.

Course Materials West Individual Income Taxes-2005—Hoffman, Smith, Willis, Thomson-Southwestern Publishing . Textbooks and other bookstore materials can be ordered online MBS Direct http://direct.mbsbooks.com/utd.htm . They arethrough also available in UTD Virtual Bookstore: Bookstore and Off-Campus Books. Back to Top Top  

General Comment The instructor’s instruc tor’s role is to provide technical content to the classroom environment. environment . If you have software or hardware problems-they need to be resolved with the Global MBA hotline or with your other means of technical support.

Technical Requirements In addition to a comfortable level of computer and Internet literacy, certain minimum technical requirements must be met to enable a successful learning experience. Technical requirements include but not limited to: Hardware   A Pentium processor or equivalent Mac system; Windows 98/Me/2000/XP or Mac OS 9.x or OS X 10.1.   Internet access with modem or preferably with other faster connection connections. s.   32 MB system Ram; 200 MB free disk space or sufficient storage   Sound card   CD-ROM capabilities •



  Netscape Navigator 4.7x or higher (but 4.78, 4.79 and 6.0-6.1 not supported), or Internet Explorer 5.0 to 6.0 (but 5.5 SP1 not supported).  supported).    MS Office 97/98 is the minimum standard. (Microsoft software is available at a nominal cost from UTD Microsoft Program. For more information, visit Global MBA Online Student Service web page at: http://som.utdallas.edu/globalmba/service.htm ).  ).    Virus detection/protection software such as McAfee McAfee  

  “Plug-ins” tools such as current version of RealPlayer/Real One Player (available at: http://www.real.com/realone/index.html ) and Adobe Acrobat Reader (available at: http://www.adobe.com/products/acrobat/readstep2.html )    A zip file expansion tool such as WinZip or Stuffit Expander (available at: ).  http://www.download.com ). 

Web Browser Configuration To view WebCT courses you need one of the WebCT supported browsers listed above with JavaScript enabled and cookie enabled. enabled. It is also important that you set the cache settings of your browser to verify web documents “Every Time”. The Time”. The methods for configuring these settings vary among browsers. Please follow this web link provided by WebCT to tune-up your browser: http://www.webct.com/quickstart/viewpage?name=exchange_browser_tuneup http://www.webct.com/quickstart/viewpage?name=exchange_browser_tuneup.. Back to Top  Top 

Course Access and Navigation This course is developed using a web course tool called WebCT. It is to be delivered entirely online. You will be notified by email about the course access information at the start of the course. You’ll need to have a UTD NetID and password (your UTD Unix/Email ID and password) to access the course. If you have not used a UTD NetID account yet, you can go to https://netid.utdallas.edu/   to initiate your account shortly before or at the start of the semester . semester . Your UTD NetID is your WebCT ID to be used to log on to the UTD WebCT courses. For more information, please check out this NetID FAQs page. FAQs  page. The URL for the course login page is: http://webct.utdallas.edu. http://webct.utdallas.edu . You can login to the course whenever you want. You are required to meet deadlines for deadlines for the assignments and exams and also any schedules for class class activities or tasks the course requires. You should login to the course site regularly to check course updates, discussion board messages, etc. You’ll access “My WebCT” page after you login. The page listed all the courses you’ve registered. You can click the course title to access the course Home page which displays several icon links. Clicking each icon link will take you to different subsidiary pages containing the course content elements or built-in course tools. Some navigation components such as the Navigation Bar with Course Menu on the left side, the Menu Bar and the path link on the top and the Action Menu on the content page can help you navigate within the course site. To get started with a WebCT course, please see Getting started: Student WebCT Orientation.. For more information about WebCT tool usage, please see the WebCT’s Orientation Student Help Index. Index. Within the course site, you can always click HELP HELP on  on the WebCT


Menu Bar to find information and answers. You can also check out the Orientation Center to Online Learning and WebCT provided WebCT  provided on WebCT’s web site. For more WebCT information and its learning resources, visit http://www.webct.com . If you have any problem with your UTD account or connection to the UTD WebCT server, you may email to: [email protected] or [email protected] or call UTD computer help call center at: 972-883-2911. If you encounter any technical difficulties with the course, you can send an email to [email protected] [email protected] . Top  Back to Top 

Communications are four built-in communication communicati on tools to WebCT built-in communication communication tools: tools: There are facilitate learning, communication and collaboration. A course conferencing system, the Discussion, allows the communications among all course participants. Discussion topics or groups can be set up for topic discussions and homework assignments. You can use course Mail tool to communicate privately with instructor and classmates. The Chat tool can be used for real time communication among course participates. Finally there is a  tool also allows real-time interaction among course participants using a Whiteboard  tool graphical interface. Instructor may schedule times to use the Chat and/or Whiteboard tools for office hours and class discussion sessions. Back to Top 

Student Assessment Grading System Points 1.

Two Tests



Preparation of Tax Return



Short Answer – on-line research resea rch


Final Examination





Translation of the total point score into a letter grade will be based on the instructor’s  judgment. The letter letter grade will refl reflect ect each student's student's performan performance ce relative relative to the course and standards expected of graduate students at the University of Texas at Dallas. The tax return noted above (#2) will be posted in WebCT . Please see the syllabus for the due date of this project.


Instructions for using a software system for the preparation of the assigned tax returns will be posted in due course. In addition, you will need to notify my TA upon completion of the tax returns with your locator number-that will also be supplied with the instructions.  instructions. 

Proctored Final Exam Information This course requires a proctored final examination. An on-campus class exam session is scheduled on (Thursday 4/28/05 at 7:00-9:30 PM) under PM) under the supervision of the instructor. Room info will be announced later and posted on Discussion board. Students who are not able to attend this exam session with instructor can arrange an individually proctored exam with a testing service of their choice at any date within this required exam time window: (4/25/05-4/28/05). For (4/25/05-4/28/05).  For local students, testing service is available at UTD Learning Resources Center. Students who find UTD geographically inconvenient may use a testing service at a convenient location to have the exam proctored. All individually arranged proctored exams must be completed within the required exam time window. Student who will use either UTD testing service at Learning Resources Center or an outside testing service, please inform the instructor and the Global MBA Online office ([email protected] ( [email protected])) and complete a proctored exam form and send back to GMBA Office before (March 15, 2005). 2005). For more information on arranging a proctored exam, the detailed procedures and a downloadable exam form, exam form, please go to the Proctored Exam Information page Information page at http://som.utdallas.edu/globalmba/examinfo.htm . All completed exams must be received by me no later than April 28, 2005.If you are using a testing service -you can request that they fax me your papers-that helps to facilitate my end of the process. If an exam is not received by that date a grade of Incomplete will be given—pending receipt of the completed exam.

Important, Time- Sensitive Requirement To facilitate the getting to know you process, the following information, formatted as shown below, must be sent to the instructor immediately upon logging-in to the course through course  through the section entitled Student Introductions in the Discussion section within WebCT (in the past, these introductions were scattered throughout WebCT and all of my e-mail e- mail accounts—please follow the instructionsinstructions-so so all of your classmates can get to know you as well!) 1. Last Name; First Name; UTD Degree Program and Expected Graduation Semester 2. Day- time Telephone Number Number and FAX Number; Day and Evening Email  Addresses  Addres ses 3. Collegiate Degrees Earned; Years Earned; Name(s) of the Granting Institution(s) 4. Number of Earned Collegiate Semester Hours of Accounting; Where Earned (Institution) 5. Name of Current Employer; Your Position or Title; Months with Employer 6.   A Short Stateme Statement nt of Your Your Career Career Objectives Objectives and How Y You ou Expect Expect This Course Course to Help 


  Guidelines for Research Paper


State the relevant facts.


UTD has available for student’s use of the CCH on-line tax service. The use of this system or or a comp comparable arable computerized system is required. Provide a copy of the research data obtained from the on-line service.


Cite one or more of more of the following items in your short answer: a. Code Sections b. Treasury Regulations c. IRS Revenue Rulings d. Court Cases e. Letter Rulings


The format must must be  be as follows:        

Facts Issues Conclusions Rationale-an analysis of the authorities that you used in arriving at your conclusions. You should cite the relevant cases, rulings, etc and tie them back to your fact pattern.   Any other format will not be acceptable

• • • •

Recommendations-if fact pattern and conclusion lend themselves to this. You must use a bulletized bulletized approach  approach in writing the paper. Do not cite IRS publications or instructions 5.

The paper should should be no more than two pages in length, typed and double-spaced. Copies of your research must must   be attached.


The paper is due on March 4, 2005


The paper will be graded on: a.




b. c. d. e.

Logical format Clarity-easy to understand by others Creativity Appropriate and acceptable writing style of a graduate student

The basis for grading the paper is as follows:  follows:  Writing is clear, brief, articulate articula te grammatical grammatic al correct

20 points

Conclusions and rationale are logical, feasible, specific and are supported by analysis

15 points

Conclusions are correct and rationale cites appropriate authorities

10 points

Case, Internal Revenue Code and ruling citations are correct

5 points

Total for research paper

50points   50points

Topics for Research Paper

“First name” begins with:  A-E F-J K-P Q-T U-Z

Chapter/Research Chapter/Re search Problem # 10/4 6/4 11/1 9/3 6/2

For example-Chapter 9, research Problem # 2 is found on page 9-43 in the textbook. Every chapter has a series of research problems at the back end—please make sure that you do the correct problem-based problem-based on your “first name”.  name”. 

Back to Top Top  

Scholastic Dishonesty The university has policies and discipline procedures regarding scholastic dishonesty. Detailed information is available on Scholastic Dishonesty  Dishonesty  web page. All students are expected to maintain a high level of responsibility with respect to academic honesty. 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  integrity of the university, policies on scholastic dishonesty will be strictly enforced.

Course Evaluation  As required by UTD academic regulations, regulations, every student needs to do an evaluation for each enrolled course at the end of the semester. An online instructional assessment form will be made available for your confidential use. Please look for the course evaluation link on the course Homepage before finishing the course. Your feedback and comments are greatly appreciated.

Course Schedule Class Schedule Week #

Dates Date s

1 1/10/05 thru 1/14/05



Introduction Chapter 1

None Class Discussion Questions and Problems – 4,11,15,18,23,26,39,&51

Chapter 2

2 1/17/05 thru 1/21/05

Chapter 3

Class Discussion Questions and Problems – 2,9,19,22,29,44,48 and 50 Class Discussion

3 1/24/05 thru 1/28/05

Chapter 3

Class Discussion Questions and Problems – 2,3,4,7,8,9,10,11,12,13,19,20, 21,28, 39, and 55

Chapter 4


Chapter 4

Questions and Problems – 2,3,6,9,12,17,19,31,36,38,40,45 and 60 (prepare to

Chapter 5

discuss) Class Discussion

1/31/05 thru 2/4/05

Questions and Problems – 2,5,8,11,12,21,24,28,31,34, 47,48& 59(prepare to discuss)

5 2/7/05 thru 2/14/05 

Test #1 

Chapters 1 – 5 

Chapter Chapt er 6

Class Discussion Questions and Problems – 2,4,8,11,17,19,21,29,33,45,50, 53 ,61&63 (put data on workpaper)

6 2/14/05 thru 2/18/05


  Chapter Chapt er 7

Class Discussion Questions and Problems Problems 3,4,8,9,10,21,31,34,36,37,39,40,47,49 and 53 (put data on workpaper)

7 2/21/05 thru 2/25/05

Chapter 8

Class Discussion Questions and Problems – 4,30,31,32,35,38,39,54,55,56,57&59(depreciation section only )

Chapter 9

Class Discussion Question and Problems 2,3,8,10,11,19,20,34,38,39,40,& 44

8 2/28/05 thru

Chapter 10

Class Discussion Questions and Problems 2,6,12,16,24,28,29,32,38,39,40,& 43

3/4/05 On-line On-li ne Research Paper Paper Du Due e -3/4/05


Spring Break Chapter 11

Class Discussion Questions and Problems – 4, 11, 17, 18, 26, 34, 38, 40, 50 & 56

9 3/14/05 thru 3/18/05


3/21/05 thru 3/27/05 

Test  #2 

Chapters 6 – 11


3/28/05 thru

Chapter 12

Class Discussion Questions and Problems –4, 5, 13, 17, 31, 39, 42, 43, 47, & 58 Class Discussion

Chapter 14

Questions and Problems – 6,12,15,16,18,22,30,36,44,48,50,and 59

Chapter Chapt er 15

Class Discussion Questions and Problems 6, 20, 28, 31, 35, 39, 49, 50, & 55


12 4/4/05 thru 4/8/05


  Chapter 16

13 4/11/05 thru 4/15/05


Questions and Problems – 3, 7, 19, 24, 29, 34 & 37 Tax Return is due due -4/15/05

4/18/05 thru 4/22/05

Chapter Chapt er 17

Class Discussion Questions and Problems 12, 15, 23, 37, 38, 45, 49, & 52



Chapters 12, 14-17


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