SRJC Course Outlines

2/22/2024 8:10:30 PMBAD 104 Course Outline as of Fall 2023

Changed Course
CATALOG INFORMATION

Discipline and Nbr:  BAD 104Title:  EA - IRS REQUIREMENTS  
Full Title:  Enrolled Agent – Current Applications and IRS Requirements
Last Reviewed:1/23/2023

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum3.00Lecture Scheduled3.0017.5 max.Lecture Scheduled52.50
Minimum3.00Lab Scheduled06 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total3.00 Contact Total52.50
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  105.00Total Student Learning Hours: 157.50 

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:
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This is last in a series of courses (capstone), designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course reviews components of the Enrolled Agent Exam and current applications in the field.

Prerequisites/Corequisites:
Completion or Current Enrollment of BAD 101, BAD 102, and BAD 103


Recommended Preparation:
Eligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81

Limits on Enrollment:

Schedule of Classes Information
Description: Untitled document
This is last in a series of courses (capstone), designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course reviews components of the Enrolled Agent Exam and current applications in the field.
(Grade or P/NP)

Prerequisites:Completion or Current Enrollment of BAD 101, BAD 102, and BAD 103
Recommended:Eligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81
Limits on Enrollment:
Transfer Credit:
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:Effective:Inactive:
 Area:
 
CSU GE:Transfer Area Effective:Inactive:
 
IGETC:Transfer Area Effective:Inactive:
 
CSU Transfer:Effective:Inactive:
 
UC Transfer:Effective:Inactive:
 
C-ID:

Certificate/Major Applicable: Certificate Applicable Course



COURSE CONTENT

Student Learning Outcomes:
At the conclusion of this course, the student should be able to:
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1. Describe the preliminary process through the completion of the documentation needed for different entities as required by the Internal Revenue Service (IRS) for filling of tax returns.
2. Examine and apply IRS tax code to determine income, assets, credits/deductions, and other specialized taxes for individuals, businesses, and partnerships.
3. Describe issues related to tax advice, practices, procedures, and special types of representation of an Enrolled Agent.
 

Objectives: Untitled document
At the conclusion of this course, the student should be able to:
1. Apply the process used to determine basic filing requirements for different entities.
2. Differentiate how the Internal Revenue Code is applied to determine gross income, expenses, credits, and other adjustments to income and assets.
3. Analyze the examination of returns, collections, appeals process, and specialized types of representation.
4. Create specialized returns for individuals and businesses and rules for advising the client.
5. Describe the requirements, rules, and penalties for practice and procedures before the IRS.
6. Apply recordkeeping and electronic filing procedures.

Topics and Scope
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I. Preliminary Work
     A. Taxpayer data
    B. Taxpayer filing status
    C. Business entities
     D. Analysis of financial records
II. Income and Assets
    A. Taxability of wages, salaries, interest, rental, dividend, and other income
     B. Retirement Income
     C. Property, real and personal income
    D. Adjustments to income
III.  Deductions and Credits
     A. Itemized deductions
     B. Credits
    C. Other deductions or adjustments to cost basis
IV. Taxation and Advice
     A. Taxation issues
    B. Advice for individual and business taxpayers
V. Specialized Returns for Individuals
    A. Estate tax
    B. Gift tax
VI. Specialized Returns for Businesses
     A. Trust and estate tax
    B. Exempt organizations
    C. Retirement plans
VII. Practices and Procedures
    A. Requirement for enrolled agents
    B. Sanctionable acts
     C. Rules and penalties
VIII. Representation before the IRS
    A. Power of attorney
    B. Taxpayer financial situation
    C. Building the taxpayer's case
     D. Supporting documentation
IX. Specific Types of Representation
     A. Collection process
    B. Penalties and interest abatement
    C. Audits and examinations
    D. Appeals process
X. Completion of the Filing Process
     A. Accuracy and documentation
    B. Information shared with taxpayer
    C. Recordkeeping/maintenance
     D. Electronic filing

Assignments:
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1. Reading of text and other written material
2. Homework involving problem solving and calculation skills
3. Group project including: case research, written report, analysis, and optional presentation
4. Quizzes, exams, and final exam

Methods of Evaluation/Basis of Grade.
Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.Writing
10 - 30%
Group project written report
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
10 - 25%
Homework involving problem solving and calculation skills; group project including case research and analysis
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.Skill Demonstrations
0 - 0%
None
Exams: All forms of formal testing, other than skill performance exams.Exams
30 - 60%
Quizzes, exams, and final exam
Other: Includes any assessment tools that do not logically fit into the above categories.Other Category
5 - 15%
Participation; group project presentation (optional)


Representative Textbooks and Materials:
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Gleim Enrolled Agent Review Exam Prep Book- Three part series: Individuals, Businesses, and Representation, Practices and Procedures. Gleim, Irvin and Hasselback. James. Gleim Publications. Current Edition

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