Cal Northern School of Law

CAL NORTHERN SCHOOL OF LAW

SYLLABUS – SUMMER 2017

Welcome to Individual Income Taxation!

COURSE:Taxation

Tuesdays – 6:30 PM – 9:30 PM

COURSE NO.:410

UNITS:2

INSTRUCTOR:Harold Littlejohn

Availability: Immediately after class and by appointment

Contact Information:

Office 530-895-3353

Email:

REQUIRED TEXT:U.S. Master Tax Guide, 2017 Edition (CCH Group/Wolters Kluwer)

COURSE DESCRIPTION: A survey course which includes problems of individual income taxation, preparation of returns, deductions, depreciation.

COURSE GOALS AND STUDENT LEARNING OUTCOMES

Course Goals:

I.Doctrinal Knowledge

a. Substantive Tax Law

b.Underlying policy

II.Critical Thinking

a.Problem Analysis - application of tax code to factual contexts

b.Problem Solving - recognizing tax issues an attorney will see in his practice and learn what is needed to advise clients properly

III.Communication Skills

a.Oral/Written Communication – Ability to solve tax problems using a logical approach

Student Learning Outcomes:

Specific student learning outcomes shall include the following:

1.Students will demonstrate an understanding of the rules and requirements of Taxation under Federal tax law.

2.Students will identify and explain underlying public policy concerns as it relates to the topic.

3.Students will demonstrate the ability to analyze cases and/or statutes.

ATTENDANCE: Attendance will be taken at the beginning of each class. Regular and punctual attendance is required. The school’s policy for attendance should be consulted if there are any questions.

EXAMINATIONS/GRADING:This is a graded class. There is no midterm exam. Your course grade will be based on 100% of the Final Exam score. One one-hour Final Exam will consist of essay questions and true/false questions. The other one-hour Final Exam will be the actual preparation of a federal income tax return. The final exam is comprehensive.

CLASS PARTICIPATION:Students are expected to actively and meaningfully engage in class discussion based on the assigned reading.

SCHEDULE: The following schedule provides the assigned pages from the text, listed by paragraph number, (at bottom of page in text) then page numbers in parentheses. Please note the schedule is subject to revision. It is being offered as a tentative presentation, recognizing there may be additional readings from various supplementary materials and understanding that the instructor may revise the topics and page assignments in order to accommodate course objectives.

This is a class where you will learn a lot, but don't be intimidated by the number of pages, and don't read line for line to prepare unless you have extra time, I will emphasize the most important points of each chapter. I look forward to meeting you.

DATE / TOPIC / ASSIGNMENT PARAGRAPH NUMBER (PAGES) / OBJECTIVES
5/9 / Income and Income Exclusions / 701-799 (280-313) + skim 801-896 (314-343)
5/16 / Business Deductions and Non-Business Expenses / 901-999D (344-399); 1001-1094 (400-435)
5/23 / Losses, Passive Activities and Depreciation Expense / 1101-1195 (436-458); 1201-1298 (459-513)
5/30 / Basis for Gain or Loss and Sales and Exchanges / 1601-1697 (602-616); 1701-1797 (617-648)
6/6 / Installment Sales and Securities Transactions / 1801-1883 (649-659); 1901-1983 (660-681)
6/13 / Tax Accounting and Retirement/Benefit Plans / 1501-1577 (576-601); 2101-2199 (708-757)
DATE / TOPIC / ASSIGNMENT PARAGRAPH NUMBER (PAGES) / OBJECTIVES
6/21
Wed. / Foreign Income and Health/Employee Benefits / 2401-2499 (792-829); 2001-2095 (682-707)**WEDNESDAY**
6/27 / Tax Credits and The Alternative Minimum Tax / 1301-1385 (514-561); 1401-1480 (562-575)
7/11 / Returns, Payment of Tax, Withholding, Return Examinations, Penalties and Interest AND REVIEW / 2501-2691 (830-879); 2701-2898 (880-920) Review - bring questions
7/22 / FINAL EXAM (Inclusive)

Taxation Syllabus Summer 2017Page 1 of 3