Tax Education

Integrating Tax Ethics Into the First Tax Course

Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules.

Technology for Tax Compliance

This column suggests ideas for helping tax students learn about technology used in the accounting profession, as well as some of the ethical concerns raised by its use.

The ABCs of Acquisitive Reorganizations

This column addresses the call for more active teaching methods by providing tax educators an interactive spreadsheet assignment to incorporate into an introductory taxation course.

Integrating Circular 230 into the Tax Curriculum

Circular 230 is crucial to tax education because it forms the ethical standards of tax practice. Students who plan to become tax practitioners must become well acquainted with Circular 230 along with the underlying laws and regulations governing tax practice.

Tax Court in the Classroom

This column describes mock Tax Court: An exercise that has assisted students in improving their communication and analytical skills and has proven instrumental in helping them prepare for their professional careers in accounting.

A Blended Approach to Teaching Tax Writing Skills

This column describes how a group of tax professionals, one of whom is also an adult learning specialist, collaborated with a writing consultant to create a distinctive training experience for CPAs on how to write for the profession.

Curriculum Tools for Tax Educators

A completely revised Model Tax Curriculum and a new website with content from the AICPA’s Next Generation Task Force are among the new tools available to tax faculty seeking to modify their course offerings and to help prepare students to enter the accounting profession.

VITA, the MTC and the Modern Accounting Curriculum (Part II)

Editor: Annette Nellen, CPA, Esq. Part I of this two-part column, in the August 2007 issue, discussed setting up a Volunteer Income Tax Assistance (VITA) program. Part II, below, addresses integrating VITA into an accounting program. Integrating VITA into the Accounting Program If accounting faculty members determine that the benefits

VITA, the MTC and the Modern Accounting Curriculum (Part I)

Editor: Annette Nellen, CPA, Esq. Several authors have discussed the benefits of “service learning” in the accounting curriculum and, more specifically, the Volunteer Income Tax Assistance (VITA) program. This is described as a means of strengthening the accounting curriculum by engaging students in critical analysis and problem solving; see Still

Teaching Ethics to Accounting Majors

Editor: Annette Nellen, CPA, Esq. Accounting professionals have faced increased pressure from regulators and the public in the wake of corporate scandals over the last few years. The sight of chief executive and financial officers parading into courtrooms has raised public awareness and concern about ethical behavior in management and

Newsletter Articles

SPONSORED REPORT

Tax reform changes are now in effect

With all the recent tax law changes, this year it’s more important than ever to make sure your clients’ tax situations are squared away before year end. This report provides necessary guidance to ensure 2019 starts without a hitch.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.