Course Syllabus

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Instructor: Kaimee Tankersley, JD, CPA

For a list of course activities, scroll to the bottom of this page.

The below information represents a contract (hereinafter “Syllabus”) outlining the requirements and expectations between Dr. Tankersley (hereinafter “Professor” “I” “me” or “my”) and students enrolled in the above listed classes (hereinafter “Student” “you” or “your”). This is a binding contract, and as such, by your continued enrollment in the course, you impliedly acknowledge and agree to the terms and conditions listed in the Syllabus.

Course Prerequisites 

Accounting 3113 or permission, junior standing

Course Objectives

1. Understand the objectives underlying the tax law
2. Understand the various sources of the tax law
3. Understand the tax treatment of common business transactions
4. Appreciate the differences between GAAP and the tax law

Keys to Success in this Course

Students falsely believe they can wait until the night before the exam, cram everything in, and do just as well as if they were prepared daily.  To do well, you need to watch the class video each period. I can help to synthesize the material during the live Zoom session and point out the key concepts if further understanding is needed. Students generally learn far more in less time using the resources presented by the professor than they do on their own. Students should also complete the assignments and read the related material in the book. A solid conceptual understanding makes learning and remembering the details of any discipline much easier. Finally, expect that you can learn the material. Do not be concerned by the numbers or the complexity of the topic. Your goal should be to understand all material.

 

In every class, some students have a natural talent for understanding tax and do well on the exams, homework, projects, quizzes, etc. with relatively little effort. For other students, the ability to learn tax is more difficult. However, my expectation is that all students are willing to put in the time and effort necessary to get the grade they are capable of earning. If you have honestly put forth your best effort, then be satisfied with your grade and do not get discouraged. This is just one course in your college career, and this probably just means that you have some special talent in another field and will end up hiring someone for your tax needs, rather than doing it yourself. I want you to enjoy the course, do the best you can, learn as much as you can, and understand the importance of taxes in our society.

 

Course Materials

REQUIRED and Recommended Readings: 

Essentials of Taxation, Individuals and Business Entities, 2020 Edition, W.A. Raabe, et al., South-Western Federal Taxation – available in Cengage Unlimited-4 MONTH Standalone Access Card

You need to go to the following link in the "Start Here" Module to enroll in Cengage for this course

Supplemental Readings:

Selections from Concepts in Federal Taxation, 2019 edition by Murphy, et al. (“Murphy text”) will be posted for the Income unit

Course Grades

If you think I have made an error in grading any item for this course, the final day to see me regarding adjusting your grade is four (4) calendar days after receiving the assignment grade.  On the fifth (5) day, all grades are final, and no further adjustments will be made.

Your final grade in the class will be determined by the following:

If at the end of the term you communicate your desire for me to bump your grade to the next highest letter grade for any reason, that request shall result in a 20-point grade penalty.  For example: if you earn 799.99 points, a “C” in this course, and you ask me to give you a “B” because you were “close” in points to a “B”, I will automatically deduct 20 points from your point tally as a penalty for the inappropriate request. Your new point total in this example would be 779.99.  The result is that you will have missed the grade cutoff by a substantial margin and hopefully that will make you feel better about missing the grade. 

 

Deadlines are an important part of business.  Late submissions will NOT be accepted for ANY reason

 

Course Components

Live Session Participation

Each week, our class will meet online in real time. When we meet, I will deliver lectures that will consolidate and elaborate on the reading materials. To get the most out of this course, students should strive to join each of the Live Sessions and remain engaged for the entire class period. If, for some reason, you are unable to attend a session or stay for the full period, a recording of the Live Session will be made available.

Each student’s participation will be factored into their overall course grade and is worth 70 points. To receive full credit for the live session, students will need to do one of these two options:

1. Participate Live: This option should be the preferred choice. When possible, attend and participate in the Live Sessions in real time.
2. Make-Up (Watch Recording-Submitted Written Summary): In the event a student’s work or personal schedule makes it impossible for a student to attend on a particular day, the student should review the recording of the Live Session. The student should then submit the in-class activity and write a paragraph summarizing the Live Session.

NOTE: Students entering more than 30 minutes late or leaving more than 30 minutes before class completion will not be considered “attending class.” If you want credit, you will have to submit a paragraph summarizing the key points from the lecture.

 

Homework on Cengage

Homework will be assigned throughout the semester and is due by 11:00 pm on the date listed on the tentative schedule. The homework is worth 80 points.

The end-of-chapter homework emphasizes critical thinking. The exercises are designed for students to work actively with the course material and practice activities with a view to mastering the course content. These homework activities will enable students and the professor to recognize any points that are not yet fully understood.

Students may need to read Recommended texts to complete homework; Students are responsible for text concepts needed to complete the homework.

 

Intro & Tax Research Quiz

This quiz is designed to help students gauge their understanding of the Week 1 lecture and reading materials.     

 

Projects

The purpose of the projects is to learn by doing. Projects are designed to give students a chance to apply the concepts and develop professional judgment skills.        

 

Exams

Students will be tested regularly throughout the course to ensure they are keeping up with the material and mastering the skills and knowledge from the modules. The exams will be based on the material covered during the Live Sessions, REQUIRED readings, and the homework. Exams are NOT comprehensive. Students will be allowed to refer to notes while taking the exam, consisting of one 8.5 x 11inch sheet of handwritten notes only. Students handwritten notes must be scanned and uploaded within the submitted exam. Any other resource used during the exam is strictly prohibited and will be considered academic misconduct.

Exams must be taken at the scheduled time. If a student must miss an exam for official university-approved activities or for personal reasons outside the student’s control (sickness, family emergency, etc.), notice via email to the professor and professor approval must be obtained before the exam period in order for a makeup exam to be administered.

You are required to use the Lockdown Browser during the exams. If you are unable to use the Lockdown Browser please let me know as soon as possible.

 

Course Policies

Communication

Course announcements will be sent via Canvas and OU email. Students are responsible for checking Canvas and their OU email regularly. Failure to do so is not an acceptable excuse for missing an announcement.  

• If you have any general questions about assignments, class logistics, due dates, etc., please post a question in the Course Help Board in the “Start Here” module. You can post questions about the course to the Course Help Board throughout the semester.
• If you have a personal question (grades, feedback, requests for special accommodation, etc.), please send me a private message via email. In the subject line, write “ACCT 3603 online” and the nature of your message.

Students are welcome to communicate with me. I will try to respond to all emails within 24-48 hours. Further, I am welcome to chat at the end of each Live Session.

 

Extra Credit

There will be NO special extra credit projects for individual students.  Absolutely NO exceptions.  Focus your efforts on the assignments available throughout the course.

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UNIVERSITY OF OKLAHOMA

ACADEMIC POLICIES AND STUDENT SUPPORT

Catalog

Please familiarize yourself with the student catalog: http://catalog.ou.edu/courses/courses.htm

Online Library

Students can use the University of Oklahoma library by visiting: http://libraries.ou.edu/

Conduct Policy

It is my responsibility to the willing student and to the University to create an environment conducive to learning. Any disruption of that environment will result in a loss of points and could lead to expulsion from the course. It only takes one person to disrupt the whole group of students. Please be considerate of those around you. This course is designed to give you the best chance for success.

Academic Integrity

Cheating is strictly prohibited at the University of Oklahoma as it devalues the degree you are working hard to get.  As a member of the OU community, it is your responsibility to protect your educational investment by knowing and following the rules.  For specific definitions on what constitutes cheating, review the Student’s Guide to Academic Integrity at http://integrity.ou.edu/students.html.

To be successful in this course, all work (on Exams, Homework, or otherwise) must be yours and yours alone.  You may not receive outside help. On exams you will ONLY be permitted to use your 8.5 x 11inch handwritten notes (which does NOT include your textbooks or any other study aids). Be aware that it is my professional obligation to report academic misconduct, which I will not hesitate to do. Sanctions for academic misconduct can include expulsion from the University and an F in this course.

Academic Misconduct

In addition to the course conduct policies outlined by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook. 

It is the responsibility of each student to be familiar with the definitions, policies, and procedures concerning academic misconduct. The Student Code is available from the Office of the Vice President for Student Affairs, and is contained in the Student's Guide to Academic Integrity, available at http://integrity.ou.edu/students_guide.html 

This site also defines misconduct, provides examples of prohibited conduct, and explains the sanctions available for those found guilty of misconduct.

Plagiarism 

Plagiarism is the most common form of academic misconduct at OU. There is basically no college-level assignment that can be satisfactorily completed by copying. OU's basic assumption about writing is that all written assignments show the student's own understanding in the student's own words. That means all writing assignments, in class or out, are assumed to be composed entirely of words generated (not simply found) by the student, except where words written by someone else are specifically marked as such with proper citation. Including other people's words in your paper is helpful when you do it honestly and correctly. When you don't, it's plagiarism. 

Go to http://integrity.ou.edu/students_guide.html to learn more about the rules for avoiding plagiarism. Watch this video and then test your skills in avoiding plagiarism by taking this plagiarism tutorial and quiz. 

Reasonable Accommodation Policy

Students requiring academic accommodation should contact the Disability Resource Center (DRC) for assistance at (405) 325-3852 or TDD: (405) 325-4173.  For more information, please see the Disability Resource Center website http://www.ou.edu/drc/home.html

Any exams taken through the DRC must be taken on the same day and must start within two hours of the class scheduled time frame. 

 Any student who has a disability that may prevent him or her from fully demonstrating his or her abilities should contact me as soon as possible so we can discuss accommodations necessary to ensure full participation and facilitate your educational opportunities.

Adjustments for Pregnancy/Childbirth Related Issues

Should you need modifications or adjustments to your course requirements because of documented pregnancy-related or childbirth-related issues, please contact me as soon as possible to discuss your options. Generally, modifications will be made where medically necessary and similar in scope to accommodations based on temporary disability. Please see www.ou.edu/content/eoo/faqs/pregnancy-faqs.html for commonly asked questions.  

Title IX Resources  

For any concerns regarding gender-based discrimination, sexual harassment, sexual misconduct, stalking, or intimate partner violence, the University offers a variety of resources, including advocates on-call 24.7, counseling services, mutual no contact orders, scheduling adjustments, and disciplinary sanctions against the perpetrator. Please contact the Sexual Misconduct Office 405-325-2215 (8-5, M-F) or OU Advocates 405-615-0013 (24/7) to learn more or to report an incident. 

Please be advised that a professor/GA/TA is required to report instances of sexual harassment, sexual assault, or discrimination to the Sexual Misconduct Office.  Inquiries regarding non-discrimination policies may be directed to: Bobby J. Mason, University Equal Opportunity Officer and Title IX Coordinator at (405) 325-3546 or bjm@ou.edu. For more information, visit http://www.ou.edu/eoo.html.

Religious Holidays

It is the policy of the University to excuse absences of students that result from religious observances and to provide for the rescheduling of examinations and additional required classwork that may fall on religious holidays without penalty. It is the responsibility of the student to make alternate arrangements with the instructor at least one week prior to the actual date of the religious holiday.

Copyright Policy

It is illegal to download, upload, reproduce, or distribute any copyrighted material, in any form and in any fashion, without permission from the copyright holder or his/her authorized agent. The University of Oklahoma expects all members of its community to comply fully with federal copyright laws. If such laws appear to have been violated by any user, the university reserves the right (1) to terminate that user’s access to some or all of the university’s computer systems and information resources and (2) to take additional disciplinary actions as deemed necessary or appropriate. Repeat offenders will be sanctioned and their privileges terminated.

Registration and Withdrawal

If you choose to withdraw from this course, you must complete the appropriate University form and turn the form in before the deadline. If you stop attending the course and doing the coursework without doing the required paperwork, your grade will be calculated with missed homework and examination grades entered as zero. This could result in receiving a grade of F in the course. Deadlines are shown in the Academic Calendar, which is available from the Office of Admissions and Records or online at http://www.ou.edu/admissions/home/academic_calendar.html

Student Grievances

In addition to any policies outlined related to submitting an informal or formal grievance by your professor in the Course Syllabus in the online classroom, please review the Graduate Student Handbook for more information about the process of submitting a formal grievance.