SRJC Course Outlines

12/9/2018 3:59:59 PMBAD 103 Course Outline as of Spring 2018

Changed Course
CATALOG INFORMATION

Discipline and Nbr:  BAD 103Title:  EA - PRACTICE/PROCEDURE  
Full Title:  Enrolled Agent - Tax Representations, Practices & Procedures
Last Reviewed:4/10/2017

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 one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties.

Prerequisites/Corequisites:


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 one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties.
(Grade or P/NP)

Prerequisites:
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:
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1. Explain the process, authority, responsibilities and penalties related to the practice as an
    Enrolled Agent before the IRS (Internal Revenue Service).
2. Apply the practices and procedures involved with the examination of tax returns, the
    collection and appeals process and the recording keeping and filing procedures.
3. Describe the rules, regulations and procedures of tax laws.

Objectives: Untitled document
Upon completion of the course, students will be able to:
 
1. Apply the process used to determine the authority to practice before the IRS.
2. Define the tax preparer procedures and disclosure of taxpayer information.
3. Complete the examination of returns and understand the collection and appeals process.
4. Examine and understand statutory laws, rules, regulations and procedures of tax law.
5. Describe the recordkeeping and electronic filing process.

Topics and Scope
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I. Practicing before the IRS
    A. Authority to Practice, including documentation
    B. Conduct to Practice
     C. Supervisor Responsibility
    D. Sanctions for Violations
II.  Tax Preparers and Penalties
     A. Tax Preparers
     B. Penalties
     C. Disclosure of Taxpayer Information
     D. Tax Shelters
III. Representation
     A. Representation  and Due Diligence
    B. Filing Systems (CAF - Centralized Authorization File)
    C. Accounting Methods
IV. Examination and Preparation of Returns and the Appeals Process
     A. Examination of Returns
     B. Appeals within the IRS
     C. Appeals to the Courts
     D. Penalties
     E. Written Advice
V. Collection Process
     A. Collections
     B. Offer in Compromise
     C. Liens and Levies
     D. Trust Fund Recovery Penalties      
VI. Tax Authority
     A. Statutory Law
     B. Regulations, Rules, and Procedures
     C. The Court System
     D. Tax Research
VII. Recordkeeping and Electronic Filing
     A. Recordkeeping
    B. Electronic Filing

Assignments:
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1. Reading of text and other written material (20 to 30 pages per week)
2. Homework involving problem solving and calculational skills
3. Group case research, report, analysis, and presentation
4. 3 to 5 exams, including mid-term 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 case report
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
20 - 30%
Homework problems and group case 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%
Exams, mid-term and final exam (multiple choice)
Other: Includes any assessment tools that do not logically fit into the above categories.Other Category
5 - 10%
Participation and group case presentation


Representative Textbooks:
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Gleim Enrolled Agent Review Exam Prep Book- Part3 Representation. Gleim, Irvin and Hasselback, James. Gleim Publications. Current Edition

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