Course Title
Tax & Professional Responsibility
Professor
Grady
First Assignment
SPRING 2013 ADJUNCT PROFESSOR TERRENCE A. GRADY
Tuesday, 8 - 9:50 p.m. (W) 849-0378
(C) 264-3013
Email address: tgrady@tgradylaw.com
CAPITAL UNIVERSITY LAW CENTER
GRADUATE DIVISION
TAX AND PROFESSIONAL RESPONSIBILITY
Text: Tobin, Lavoie, and Trogolo, Problems in Tax Ethics, West (2009)
Ohio Rules of Professional Conduct (copies will be distributed during our first class)
Treasury Department Circular No. 230, Title 31 C.F.R., Subtitle A, Part 10 (Locate on IRS website and print out complete copy and bring to first class)
Selected Internal Revenue Code Provisions
Print out I.R.C. Sections 6662 and 6664 and bring to first class.
Class | Topics | Pages | Problems |
Class 1 January ___, 2013 | - Class Introduction
- Class Expectations
- Perspective and Principles
- Tax Preparer Rules and Obligations
- Circular 230
- I.R.C. Sections 6664 Understatement of taxpayer’s liability by tax return preparer
- I.R.C. Section 6662 Imposition of accuracy-related penalty on underpayments
- I.R.C. Section 7701(o) - economic substance doctrine codification
- Treasury and IRS Pronouncements
| 1-25 | Problems 1.1, 1.2, 1.3 (p. 31 – 32); S. 1.1 |