TAX 2000 (Individual Income Taxes)
Course Description: This is a basic federal individual income tax course which will introduce terminology, concepts and applications of the law. The theory must be learned before it is applied “hands on” at the Volunteer Income Tax Assistance (VITA) Center.
Objectives: Students will learn the following :
Procedures and Techniques on how to interview the taxpayers to successfully obtain the necessary information to complete their individual income tax returns.
Ethical Behavior and Responsibilities inherent in the preparation of individual income tax returns.
Tax Rules and Regulations on how to prepare the Forms 1040EZ, 1040A and 1040.
Miscellaneous Advanced Topics related to individual income tax returns.
Required Materials: Textbook: VITA Volunteer Income Tax Assistance (Provided by the Internal Revenue Service).
Supplementary Materials: Publication 17 – (provided by IRS)
Journal and Newspaper Articles – (provided by the professor)
Exam I 13%
Exam II 13%
Exam III 13%
Comprehensive Final 20%
Report on Service Learning Activity 10%
Class Discussions of Service Learning Experience 5%
VITA Participation 15%
Grading Scale: The grading scale established by the Business Department for this course is as follows:
A = 90-100 B = 80-89 C = 70-79 D 60-69 F Below 60%
Exams: There will be four exams during the semester, including the comprehensive final test. No make up examinations will be offered unless medical certification is presented. For the final exam, you will be using a current tax software to enhance your computer skills and to familiarize yourself with a commercial package.
Homework: Homework is due on the next class day following the assignment date. The following rules apply to all homework – NO EXCEPTIONS:
Homework must have your name and date.
Homework must be handed in properly organized in a folder.
No late homework will be accepted.
Homework assignments will be announced in class following the lecture.
Report of Service Learning Activity: The report should be typed written and state the following:
The benefits of the experience gained by participating in the preparation of income tax returns.
The benefits of this service to the community.
The strengths and weaknesses found in the program.
Reflection Sessions on Service Learning Experience: There will be various class discussions throughout the course analyzing the learning process utilized at the VITA Center, and the actual situations being confronted at the site. It is important that you are prepared to describe your experience at the Center in a detailed manner so that all students will benefit from this reflection exercise.
VITA Participation: Students are required to join the VITA Center to prepare tax returns. This is 15% of the final grade. In order to participate, you need to attend a training session on tax software and e-filing and complete the IRS exam that will be distributed the same day the training is finalized. If a student is unable to meet this requirement because of circumstances beyond his/her control, a term paper must be prepared on a tax topic.
Academic Dishonesty: Academic Dishonesty is defined as an action inconsistent with the ethical standards of Miami Dade Community College. Academic dishonesty include the following actions, as well as other similar conduct aimed at making false representation with respect to a student’s academic performance. This following are some examples of Academic Dishonesty:
A) Cheating on an examination.
B) Collaborating with others in work to be presented, if contrary to the stated rules of the course.
C) Plagiarizing, including the submission of others’ ideas or papers (whether purchased, borrowed, or otherwise obtained) as one’s own.
D) Submitting, if contrary to the rules of a course, work previously presented in another course.
E) Knowingly and intentionally assisting another student in any of the above actions, including assistance in arrangement whereby any work, classroom performance, examination, or other activity is submitted or performed by a person other than the student under whose name the work is submitted or performed.
Some actions of academic dishonesty, such as stealing examinations or course material and falsifying records, may be processed through the Student Disciplinary Procedure. (For more information, see students’ Rights and Responsibilities).
Incomplete: An incomplete grade will be given only in extraordinary circumstances. Also, the student must have completed 80% of the assigned work.
If you find you are not doing well in the course and wish to drop, it is your responsibility to complete the withdrawal process. I do not initiate instructor drops.
Beepers and cellular phones must be turned off during the class period as a courtesy to your professor and other students.
Mission Statement: The mission of Miami-Dade College is to provide accessible, affordable, high quality education by keeping the learner’s needs at the center of decision making and working in partnership with its dynamic, multicultural community.
Note: This schedule is subject to revision by instructor if required. The last day to drop the course with a grade of “W’ is ___________, 2004.
Professor: Ana M. Cruz, DBA, CPA
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