Service Learning in Taxation    Acc. 434S  Winter  2007

Professor:   Henry B. Brock, MBA, CPA   Office hours:  MW 12 - 2 PM

Telephone: 909-869-2369  Office: 94-261  Email: hbbrock@csupomona.edu

Homepage: http://www.csupomona.edu/~hbbrock

Textbook:  Will be provided.

Description: Students will prepare Federal and State income tax returns for the elderly and low income individuals and families.   

Cell Phones:  If you leave your cell phone on for an emergency, you must inform your professor prior to the beginning of class.  All other ringing of cell phones is prohibited. 

The University has strict guidelines for academic integrity in the University Catalog.  All forms of violating academic integrity will be reported to Judicial Affairs.

"Plagiarism is intentionally or knowingly presenting words, ideas or work of others as one’s own work. Plagiarism includes copying homework, copying lab reports, copying computer programs, using a work or portion of a work written or created by another but not crediting the source, using one’s own work completed in a previous class for credit in another class without permission, paraphrasing another’s work without giving credit, and borrowing or using ideas without giving credit." University Catalog (p.49)

Reasonable Accommodations -If any member of the class feels that he/she has a disability and needs special accommodations, please advise the instructor of such disability at the first class attended.

Exams:  To successfully complete the course, students must successfully pass the Basic, Wage Earner, and Pension Modules of the VITA e-Learning course found on the IRS Web Site.  This is expected to be done prior to preparing tax returns during the last week of January.  For every day after January 23 in which the students have not successfully completed the required exam, their grade will be reduced by one letter grade.

Attendance:  Employee absenteeism is a major cause of missed promotions and firings.  This habit often begins in college.  Because this course involves working with the public, all students must work their assigned shift each week.  For each unexcused absence,  or excused absence, not made up by working an additional shift, their grade will be reduced by one letter grade.  Absences will be excused only according to written university policy.

 Structure: 

Class Meetings:  First class meeting will be January 6, 2007.  This is a mandatory meeting for all students.

Training:   Students will obtain training for the upcoming tax season.  This training will provide an introduction to the tax software.  A textbook will be provided.  Students will also be required to complete the Basic, Wage Earner, and Pension Modules of the VITA e-Learning course found on the IRS Web Site.  (Returning students should take the Returning Student Module)

Tax Preparation:  Students will aid qualifying persons in the preparation of federal and state income tax returns on Friday and/or Saturday beginning in February and ending April 14, 2007.  Schedules will be worked out during Training. 

Journal:  All students must complete a journal.  The journal must be work processed and include:

1.  Your site and your experience at this site. (state the site and the dates)
2.  What you learned through your service to the community.
3.  What problems you encountered and how you resolved the problems.
4.  What ethical problems you encountered and how you dealt with the problems.
5.  Summarized your experience and give your advice to new students taking the course.

Working Log - Each student must maintain a log of your working activities including the site, date, times, and number of tax returns prepared.

Evaluation:  Exam - 20 points,  Field work service - 40 points, Journal/log - 40 points.

Field work service - students must meet their assignments and complete at least 10 Federal and State income tax returns.