Feb 01, 2023  
2020-2021 Undergraduate Catalog 
2020-2021 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 443 - Advanced Tax 3: Practice and Procedure

Study of rules of conduct and ethics in tax practice, such as competency, conflicts of interest, penalties, and sanctionable acts. Coverage of federal tax procedure, statute of limitations, notions of evidence, and record maintenance. ACCT 443 and ACCT 543 are layered courses; students may not receive credit for both. Course will be offered every year (Spring).

Prerequisite: Completion of a foundation tax course equivalent to ACCT 303 or ACCT 340 with a minimum grade of C.

Credits: (5)

Learner Outcomes:
Upon successful completion of this course, the student will be able to:

  • Explain what constitutes practice before the IRS 
  • List the categories of professionals authorized to practice before the IRS, their respective rights and responsibilities
  • Identify sanctionable acts by tax practitioners
  • Apply rules of professional conduct and applicable penalties
  • Demonstrate mastery of key provisions in Treasury Department Circular 230
  • Protect Private Taxpayer Information through proper handling and storage
  • Maintain records according to professional rules and best practice standards
  • Experience the process of representing a taxpayer before the IRS using multiple scenarios.

Learner Outcomes Approval Date:

Anticipated Course Offering Terms and Locations:

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