Course Syllabus

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Southern Utah University

Summer Semester 2026

Tax Procedure (Online)

ACCT 6230-70I

Course:	ACCT 6230-70I
Credits:	3
Term:	Summer Semester 2026
Department:	ACFN
CRN:	20129

Course Description

The study of current federal code, regulations, and other pronouncements regarding tax procedure. (Summer) [Graded (Standard Letter)] Registration Restriction(s): MAcc majors only

Required Texts

No textbook is required for this course. Written lectures integrated in the Modules section of the Canvas course are the required reading. An optional book is available, but not required, for the course and as professional reference: Federal Tax Procedure (2022 Practitioner Ed.) authored by John A Townsend.

Learning Outcomes

By the end of this course, you will be able to:

Interpret and apply the rules governing practice before the IRS, including Circular 230 standards of conduct, practitioner rights and responsibilities, and potential disciplinary actions.
Explain and evaluate tax return administration processes, including filing requirements, statute of limitations, interest, taxpayer civil penalties, tax preparer penalties, criminal penalties, and taxpayer rights during return processing.
Analyze IRS audit selection methods and examination procedures, including large business and international audits, partnership audit procedures, IRS information gathering process, and evidentiary privilege, and assess appropriate taxpayer and practitioner responses throughout the audit process.
Evaluate post-audit resolution options, including appeals, assessment and notice of deficiency, collection alternatives, claims for refund, and criminal investigation, and determine appropriate procedural strategies in varying factual scenarios.
Apply ethical reasoning to tax practice scenarios, including identification of compliance risks, ethical dilemmas, and professional responsibilities under Circular 230 and related standards.

Course Requirements

Module Lectures: The required reading material in this course is presented through Module Lectures. Each Learning Module contains a set of lectures presenting the learning materials of the associated Module. The Module Lectures are presented in three different learning formats: Word documents, PowerPoint slides, and audio/video presentations. Students may choose to use one or all the listed formats as a method of learning.

Practice Quizzes: Practice Quizzes are designed to help students achieve a deeper knowledge and application of the learning material by providing additional exposure to the rules and procedures presented in the Module Lectures. There is a Practice Quiz for each Module Lecture. Each Practice Quiz should be taken soon after completing the associated Module Lecture. Each Practice Quiz can be taken three times. The highest score of each Practice Quiz is used to calculate grades. Module Exam questions cover the same concepts as are found in the Practice Quizzes. Students’ understanding of the learning material and grades will improve with the study of Practice Quizzes before taking a Module Exam.

Ethics Activities: There are three Ethics Activities in this course. The purpose of these activities is for students to:

Apply professional standards to real-world dilemmas,
Recognize red flags in client or tax preparer behavior, and
Demonstrate professional judgment in ethically complex scenarios.

Students are allowed to work in groups on the Ethics Activities, if desired. Follow the instructions described in the Ethics Activities assignments in Canvas. The Ethics Activities are graded primarily on students’ ability to identify, explain, analyze, and discuss relevant concepts in the associated module. Submit Ethics Activities as a Word document through Canvas.

Module Exams: Four Module Exams assess student comprehension and analysis of relevant tax administration law presented in the Lecture Modules, Practice Quizzes, and Ethics Activities. Module Exams are taken online through Canvas. Resources allowed during an Exam consist of a basic 4-function calculator, student notes, instructor Module Lectures, instructor PowerPoint slides, and Practice Quizzes. Communication with another individual or use of the internet while taking a Module Exam is prohibited. Doing so will result in a grade of zero on a Module Exam. A Module Exam may consist of a mix of true/false, multiple choice, multiple answers, short answers, and problems.

Course Outline

The course is presented using 4 learning modules on the Canvas web-based learning management system (LMS) as follows.

Module 1: This module consists of 4 lectures presenting Tax Advisor Required Conduct, 4 Practice Quizzes, an Ethics Activity, and a Module Exam.
Module 2: This module consists of 6 lectures presenting concepts relating to Tax Return Administration, 6 Practice Quizzes, an Ethics Activity, and a Module Exam.
Module 3: This module consists of 6 lectures presenting IRS Audit Processes, 6 Practice Quizzes, an Ethics Activity, and a Module Exam.
Module 4: This module consists of 5 lectures presenting Post- Audit Processes, 5 Practice Quizzes, and a Module Exam.

Instructor's policies on late assignments and/or makeup work

If you are unable to submit work on time, please reach out to me prior to the due date. Late assignments and makeup work are allowed if arrangements are made in advance with the instructor.

Attendance Policy

Because this course may be taught Face-to-face or online, traditional attendance doesn’t apply. For Face-to-face sections, attendance is encouraged. For online sections, attendance is determined by regular engagement with the course on Canvas. While there are no required log-in times unless otherwise noted, students are expected to:

Check Canvas regularly (ideally several times per week)
Keep up with readings, lectures, and assignments
Participate in discussion boards or collaborative activities when assigned
Communicate with the instructor as needed and respond to messages promptly

I understand that unexpected life events can arise. If you anticipate falling behind, please reach out to me. My goal is to support student learning while maintaining reasonable expectations for engagement and progress.

Course Fees

3 Credits | $60 Fee

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.

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