assingment in accounting
a7963mdGuidelines for preparing tax research assignment
You have two research assignments. Assignment 1 involves finding relevant sources of the tax law. Assignment 2 requires you to write a “firm memo”. It will be graded based on the content as well as quality of your writing. An English writing instructor will review and grade your assignments. Please review/use the following guidelines posted on Blackboard:
1. Grammar guidelines
2. Appendix to Grammar Guidelines
These files are posted on Blackboard.
FINDING CHECKPOINT TAX RESEARCH DATABSE ON GMU LIBRARY WEBPAGE:
1. Type Library.gmu.edu to access the following page. Then click on Articles & More tab shown below.
Next choose letter C from the list shown:
On the following screen, scroll down to find Checkpoint. Select it. You may need to enter your GMU ID and Password.
The search page on Checkpoint opens . It looks like following image. You can now start your research for the assignment.
Checkpoint Search Tips:
1. Keyword Search. Checkpoint opens in SEARCH page. Enter keywords in the search field, and choose the sources of tax information by checking one or more of the boxes below search bar. A good source to start is FEDERAL TAX COORDINATOR (RIA) or “Tax Guide Analysis”.
2. Search from HOME page. Alternatively, you can go to HOME page and under MY QUICK LINKS, search for IRC or Court Cases, etc.
3. Finding court cases: Try to find the following court case
Maurice Louis v. Commissioner, TC Memo 2010-217 , Code Sec(s) 152; 151.
Go to Home page. Go down to : Choose Federal Cases on the left bar. You are given several ways of finding a case. First type Maurice Louis in the Case Name field. That will find the case for you. But this may not always be successful.
As an alternative method, type 2010-217 in the search field for Tax Court Memorandum Decisions.
For other cases you may need to use the specific citation. For instance, the search for U.S. v. Tuff James H., (2006 CA9) could be done using:
U.S. v. Tuff James H., (2006 CA9) 98 AFTR 2d 2006-7975 (RIA Citation)
U.S. v. Tuff James H., (2006 CA9) 2007-1 USTC ¶50014 (CCH citation)
Try finding the case using American Federal Tax Reporter field. Use drop down menu in the middle of that field to choose AFTR or USTC and then type in the other components of your search. For instance entering “ 98 AFTR 2d 2006-7975” will find the case for you. Once you find a case, copy and paste the top section of the document in your Words file. For instance, here is how I would show the above case in my research report.
Reporting your Search Results:
For Tax Assignment # 1, when you locate each authority in CHECKPOINT, copy and paste the heading and required passages or paragraphs. It would be helpful to use a different font color to highlight your responses. Here is an example:
Sample Question: Find IRC §162. Copy and paste the first 5 lines of the document you find.
Sample Answer:
§ 162 Trade or business expenses.
(a) FTC New Law Analysis WG&L Treatises FRM Analysis In general.
There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
Sample Question: Find court case: U.S. v. TUFF, Cite as 98 AFTR 2d 2006-7975 . Copy and paste the Court Case Heading and Information table.
Sample Answer:
U.S. v. TUFF, Cite as 98 AFTR 2d 2006-7975 (469 F3.d 1249), 12/04/2006 , Code Sec(s) 83; 465
UNITED STATES OF AMERICA, PLAINTIFF-APPELLEE v. James H. TUFF, DEFENDANT-APPELLANT.
Case Information:
83; 465[pg. 2006-7975] |
|
Court Name: |
U.S. Court of Appeals, Ninth Circuit, |
Docket No.: |
No. 05-35195, |
Date Decided: |
12/04/2006. |
Prior History: |
District Court, (2005, DC WA) 95 AFTR 2d 2005-1053, 359 F Supp 2d 1129, judgment entered at (2005, DC WA) 95 AFTR 2d 2005-2084, affirmed. |
Tax Year(s): |
Year 1999. |
Disposition: |
Decision against Taxpayer. |
Cites: |
469 F3.d 1249, 2007-1 USTC P 50103. |