individual tax
sami_86
tax_650_syllabus.pdf
P a g e | 1 Syllabus Last Updated 3/3/2015
Graduate Course Syllabus
TAX 650: Federal Taxation of Individuals
Center: Online
Course Prerequisites
None
Course Description
This course studies the theory and practice of federal income taxation of individuals.
Course Outcomes
Describe the underlying concepts of the federal tax laws
Differentiate between the different types of income that are enunciated in the various Internal Revenue
Code sections
Compute an individual’s taxable income, while recognizing how different types of income are taxed
Required Materials
Using your learning resources is critical to your success in this course. Please purchase directly through SNHU’s
online bookstore, MBS Direct, rather than any other vendor. Purchasing directly from the bookstore ensures that
you will obtain the correct materials and that the Help Desk, your advisor, and the instructor can provide you with
support if you have problems.
Required Materials:
Access code for MyAccountingLab, which includes the following eBook:
Prentice Hall’s Federal Taxation 2015 Comprehensive
Pearson Custom
9781269993951
Optional Materials
Prentice Hall’s Federal Taxation 2015 Individual (physical textbook)
Thomas R. Pope, Timothy J. Rupert, and Kenneth E. Anderson
Pearson
2015
9780133772081
P a g e | 2 Sy l l a b u s L a s t U p d a t e d 3/ 3/ 2 0 1 5
Instructor Availability and Response Time
Your class interaction with your instructor and your classmates will take place in Blackboard on a regular, ongoing
basis. Your instructor will be active in Blackboard at least five days a week, and you will normally communicate
with your instructor in the open Blackboard discussion forum so that your questions and the instructor’s answers
benefit the entire class. You should send emails directly to your instructor only when you need to discuss
something of a personal or sensitive nature, and in those cases your instructor will generally provide a response
within 24 hours.
Grade Distribution
Assignment Category Number of
Graded Items
Point Value
per Item Total Points
Discussions
Homework
Midterm Examination
Final Examination
6
8
1
1
35
50
150
275
210
400
150
275
Total Course Points: 1,035
This course may also contain practice activities. The purpose of these non-graded activities is to assist you in
mastering the learning outcomes in the graded activity items listed above.
University Grading System: Graduate
Total Points: 1035
Grade Numerical Equivalent Points
Lower Upper
A 93-100 4.00 963 1035
A- 90-92 3.67 932 962
B+ 87-89 3.33 900 931
B 83-86 3.00 859 899
B- 80-82 2.67 828 858
C+ 77-79 2.33 797 827
C 73-76 2.00 756 796
F 0-72 0.00 0 755
I Incomplete
IF Incomplete/Failure
W Withdrawn
Points Equivalent
P a g e | 3 Sy l l a b u s L a s t U p d a t e d 3/ 3/ 2 0 1 5
*Incomplete and Incomplete/Failure: Any student requesting an “I” grade must complete a Student Petition and
Contract for a Grade of Incomplete and submit it to the proper offices prior to the final day of the term/semester.
The petition will specify a deadline by which the coursework must be completed. The incomplete automatically
becomes an “IF” if work has not been completed and a grade has not been submitted by the specific deadline.
Grading Guides
Specific activity directions, grading guides, posting requirements, and additional deadlines can be found in the
Course Information area in the Assignment Guidelines and Rubrics folder.
Weekly Assignment Schedule
The Learning Modules area in Blackboard contains one module folder for each week of the course. All reading and
assignment information can be found in the folders. All assignments are due by 11:59 p.m. Eastern Time on the last
day of the module week.
In addition to the textbook readings that are listed, there may be additional required resources within each
module in Blackboard.
Module Topics and Assignments
1 An Introduction to Federal Taxation of Individuals
Prentice Hall’s Federal Taxation, Chapter 1
1-1 Discussion: Getting Started
1-2 Homework: Module One
2 Tax Research
Prentice Hall’s Federal Taxation, Chapter 15
2-1 Discussion: Deficiency Assessment
2-2 Homework: Module Two
3 Determining Tax
Prentice Hall’s Federal Taxation, Chapter 2
3-1 Homework: Module Three
4 What Is Included in Gross Income?
Prentice Hall’s Federal Taxation, Chapter 3
4-1 Discussion: Drago v. Commissioner, T.C. Summary Opinion 2008-72
4-2 Homework: Module Four
5 Gross Income: Exclusions
Prentice Hall’s Federal Taxation, Chapter 4
5-1 MyAccountingLab: Midterm Exam
6 Capital Gains and Losses From Property Transactions
Prentice Hall’s Federal Taxation, Chapter 5
6-1 Discussion: Discharge of Indebtedness
6-2 Homework: Module Six
P a g e | 4 Sy l l a b u s L a s t U p d a t e d 3/ 3/ 2 0 1 5
Attendance Policy
Online students are required to post to the Blackboard discussion board during the first week of class. If a student
does not submit a posting to the discussion board during the first week of class, the student is automatically
withdrawn from the course for non-participation. Review the full attendance policy.
Late Assignments Policy
Meeting assigned due dates is critical for demonstrating progress and ensuring appropriate time for instructor
feedback on assignments. Students are expected to submit their assignments on or before the due date. Review
the full late assignment policy.
SNHU College of Online and Continuing Education Guide to Student Success
Review the guide to student success.
Diversity and Disability Statement
The College of Online and Continuing Education (COCE) at SNHU values diversity and inclusion. SNHU strives to
create inclusive and welcoming academic environments. If there are aspects of the instruction or design of this
course that present barriers to your inclusion, please notify the Disability Resource Center (DRC) as soon as
possible. We will work with you and your instructor to address needs and concerns.
We encourage all students with known or suspected physical, medical, sensory, psychiatric, and/or learning
disabilities to register with the Disability Resource Center (DRC) in order to assess learning needs and take
advantage of available academic accommodations and support services. We look forward to hearing from you. Our
contact information is below.
7 Deducting Expenses
Prentice Hall’s Federal Taxation, Chapter 6
7-1 Discussion: Inherited Property
7-2 Homework: Module Seven
8 Itemizing Deductions
Prentice Hall’s Federal Taxation, Chapter 7
8-1 Homework: Module Eight
9 Losses and Bad Debts
Prentice Hall’s Federal Taxation, Chapter 8
9-1 Discussion: Medical Expense Deduction
9-2 Homework: Module Nine
10 Employee Expenses and Deferred Compensation
Prentice Hall’s Federal Taxation, Chapter 9
10-1 MyAccountingLab: Final Exam
P a g e | 5 Sy l l a b u s L a s t U p d a t e d 3/ 3/ 2 0 1 5
Disability Resource Center (DRC)
(877) 591-4723 (select option 4)
(877) 520-8916 (fax)
We welcome COCE students, faculty, and staff to consult with the Disability Resource Center (DRC) on disability-
related questions or concerns.
Academic Honesty Policy
Southern New Hampshire University requires all students to adhere to high standards of integrity in their academic
work. Activities such as plagiarism and cheating are not condoned by the university. Review the full academic
honesty policy.
Copyright Policy
Southern New Hampshire University abides by the provisions of United States Copyright Act (Title 17 of the United
States Code). Any person who infringes the copyright law is liable. Review the full copyright policy.
SNHU College of Online and Continuing Education Withdrawal Policy
Review the full withdrawal policy.
Southern New Hampshire University Policies
More information about SNHU policies can be found on the policy page.
