OAKTON COMMUNITY COLLEGE

GENERIC COURSE SYLLABUS

 

I.                   Course             Course             Course

Prefix              Number           Name                                       Credit     Lecture        Lab

ACC                275                  IRS Enrolled Agent

Exam Preparation Course           3            3                  0

 

II.                Course Prerequisite:

Recommended:  ACC 274

 

III.             Course (Catalog) Description:

Course designed to prepare for IRS Enrolled Agent exam. The focus is on tax theory and its application in different areas and situations. Content includes taxation of individuals, sole proprietorships, partnerships, corporations, fiduciaries, estates, trusts and gifts. Training and practice in how to analyze and answer test questions. Simulated testing environment experience.  Course open for review of taxation in the areas described above, even if taking exam not planned.

 

IV.             Leaning Objectives:

Student will learn to apply tax theory and income tax laws as they relate to the following topics:

 

A.        Individual Taxation

B.        Sole Proprietorships and Partnerships

C.        Corporations

D.        Fiduciaries

E.         Trusts

F.         Estate and Gift Tax

G.        Charities & Not-for-Profits
H.                Government Entities
I.          Retirement Plans

J.          Ethics/Tax Professionals

 

V.                Academic Integrity:

Students and employees at Oakton Community College are required to demonstrate academic integrity and follow Oakton’s Code of Academic Conduct. This code prohibits:

 

·         cheating,

·         plagiarism (turning in work not written by you, or lacking proper citation),

·         falsification and fabrication (lying or distorting the truth),

·         helping others to cheat,

·         unauthorized changes on official documents,

·         pretending to be someone else or having someone else pretend to be you,

·         making or accepting bribes, special favors, or threats, and

·         any other behavior that violates academic integrity.


There are serious consequences to violations of the academic integrity policy. Oakton’s policies and procedures provide students a fair hearing if a complaint is made against you.  If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years.

 

Details of the Code of Academic Conduct can be found in the Student Handbook.

 

VI.             Outline of Topics:

A.                Income Tax

B.                 Income

C.                 Gains and Losses

D.                Adjustments, Deductions, Credits and Taxes

E.                 Business Organizations

F.                  Income, Loss and Expenses

G.                Sales, Exchanges and Other Topics

H.                Partnerships

I.                   Corporations

J.                   S Corporations

K.                Fiduciaries, Estate and Gift Tax

L.                 Rules for Practice, Ethics, Preparer Rules and POA

M.               Examination, Appeals and Collections

N.                Records, Retirement Plans, Exempt Organizations and Electronic Filing

 

VII.          Methods of Instruction:

A.                Lecture and Discussion

B.                 Analyze test questions

C.                 Practice tests

 

VIII.       Course Practices Required:

Students will be required to perform on a college level in reading and comprehension of suggested reference books, IRS tax forms, IRS Publications, and IRS instructions. Additional independent study in areas that a student finds difficult may be necessary.

 

IX.             Instructional Materials:

  In Example:

A.    You will need to purchase the online materials for the Enrolled Agent Review directly

       from Gleim.

X.                Methods of Evaluating Student Progress:

 

  In Example:

A.                Four Tests (Test 1, 2 & 3 are175 points each; Test 4 is120 points)

Final Practice Test (200 points)




B.                 A point scale based on total possible points of 845.

A = 80% (676 - 845)

B = 70% (591 – 675)

C = 50% (422 – 590)

D = 40% (338 – 421)

F = Below 40% (338 or less)

 

XI.       Other Course Information

            If you have a documented learning, psychological, or physical disability, you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the ASSIST office in the Learning Center. All students are expected to fulfill essential course requirements. The College will not waive any essential skills or requirements of a course or degree program.

 

 

 

 

 

Effective beginning term Summer 2006 ending term ___________

                                         (term/year)                          (term/year)

 

Syllabus prepared by:   Jay Cohen     

 

Reviewed by Dept/Program chair:  Jay Cohen          

 

Approved by Dean:  Bradley P. Wooten        May 2006