Bus. 223A - Tax Research & Decision-making

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Additional Reading Beyond the Course Textbook

These questions provide an overview to the course and should be helpful in preparing for the final exam.

Slides on 6 Steps of Tax Research

Avoiding Plagiarism - read this web material including the paper from Professor Nellen and take the plagiarism tutorial included at this link

Tax History:

• Brief history of federal taxation from the Congressional Research Service (skim)
• Timeline from the IRS
• Essay on taxes back in the time of the Civil War from the Library of Congress (optional; interesting insights to the complexity)
• Copy of 16th Amendment
• "I Paid My Income Tax Today" by Irving Berlin - (optional) this famous songwriter ("There's No Business Like Show Business," "God Bless America," "White Christmas," music for "Annie Get Your Gun," and lots more) wrote this song for the Treasury in 1942 and a Treasury official held the copyright. More people became subject to income tax in the 1940s and rates were very high. It was also a very patriotic time to help the war effort. This link is to a blog where the blogger also has the Treasury Dept .documents about the song including the lyrics and a link to an mp3 file of Danny Kaye singing the song, although he doesn't sing the last verse (see the documents for that). Gene Autry also made a recording of the song. This link is included here just for something different, your professor is neutral as to the comments on the blog (your professor is a big Irving Berlin fan though).

RIA Quick Reference Guide  (you should print this and use it as a reference tool when you use RIA)

US Treasury information on writing and enacting tax legislation

Tax Simplification

Summarizing Practice (may want to print and bring to class for 2nd session)

Significance of Technical Corrections Legislation

Powerpoint™ slides for class presentation on tips for using the IRC

Sample memo on educational expenses  

Sample memo on capital assets

Writing Critique (print, review and bring to class on 11/13)

Evaluating and Comparing Journals and Newsletter (bring to class - leave blank)

Other tools

• BNA Income Tax Series Portfolio titles*

• BNA Multistate Tax Portfolio titles*

• Treatises:

  • Examples from RIA

  • Federal Tax Valuation treatise (including picture)

• IRS Publication 78 on charitable organizations

• Internal Revenue Manual (also searchable on RIA and CCH)

• IRS - Miscellaneous items  and   Electronic Reading Room

• IRS - Information on tax treaties  +   link to tax treaties

* You can access these portfolios by accessing the database online files in the King Library. You need to obtain an SJSU library card number from Sun at Rose Orchard to enter the database.  Here is the link to get to the BNA Tax Management Portfolios.

Sample Supreme Court Case Brief

RIA Terminology used in the RIA Citator (pdf)

IRC §6713 and §7216 disclosure penalties - short article (12/08)

Forms 8275 and 8275-R  - Available at IRS Forms Site.

Final regulations on Circular 230 (update to version in textbook): 

• TD 9359; 9/25/07

Notice 2008-43 - Circular 230 and Contingent Fees

Rev. Proc. 2008-14, 2008-7 IRB __ (skim) - when disclosure on return is adequate per §6662(d) and §6694(a)

IR 2003-3 on new Office of Professional Responsibility (replaces Director of Practice office at IRS)

Confidentiality Privilege

AICPA's Statements on Standards for Tax Services (SSTS) 

Slides for class presentation

Podcast on the above questions - access on Blackboard