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B.S. in Actuarial Science

Otterbein University Course Catalogs

2011-2012 Graduate Catalog 
    
    Oct 19, 2019  
2011-2012 Graduate Catalog [Archived Catalog]

MBA 6905 - Special Topics: Accounting Tax Procedures

Hours: 3
This course involves the organization, structure and processes involved in practice before the IRS. Students will learn the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. What is the Service’s procedure in determining, reviewing, litigating and collecting tax deficiencies, and the role of all of the key groups within the IRS? We will study the IRS criminal investigations division and the use of the IRS summons. Understand the latest IRS structural changes and review the official letters, forms and notices used by IRS. Students will get a clear sense of how the IRS works at a practical level. Discover primary sources including federal tax law, constitutional and legislative sources; administrative regulations and rulings and judicial interpretations and secondary sources as research tools including citators and other finding devices, annotated tax services, topical tax services, tax journals and newsletters. Use these research tools to communicate research results for tax planning and tax practice to tax clients.

Notes:
Offered in 2011/12 only. MBA 6905 courses are courses offered on experimental basis for a limited time only. Once the course is deemed appropriate for permanent adoption to the MBA curriculum, then a formal proposal for adoption is made.