ACCT 612 is tax research and jurisprudence in Liberty's MS in Accounting. Its written work is four forums, two 2 to 3-page essays, four tax research memos and two tax research problems, all built on the methods of federal tax research.
Liberty's catalog lists the course as ACCT 612 Tax Research and Jurisprudence, 3 credit hours; Canvas and the course guide file print it as ACCT612.
What ACCT 612 covers
The catalog description: This innovative course seeks to equip the student with an in-depth understanding of the best tax research methods while providing the student with the opportunity to analyze the statutory and judicial doctrines that collectively give rise to the conceptual framework of tax law. The students will engage in tax research that will give them the opportunity to understand, analyze, and apply these familiar tax doctrines to a host of sophisticated and contemporary fact patterns.
The course equips you with the best tax research methods and with the statutory and judicial doctrines that form the conceptual framework of tax law, and asks you to apply them to sophisticated, contemporary fact patterns. The text is Gill and Sawyers, Federal Tax Research.
Four quizzes (200 points) have no guide here. The memos and problems are working documents rather than formal papers, so APA format is not required for them, but they must still cite the authority they rely on.
Textbook named in the published guide: Gill & Sawyers, Federal Tax Research (2018). Check the current edition in your Canvas section.
ACCT 612 assignments, week by week
Every graded written assignment in the published guide has its own how-to guide below. Quizzes, exams, checklists and class introductions are left out because there is nothing to write.
| Week | Assignment | Points | Length |
|---|---|---|---|
| 1 | Essay 1 | 100 | 2 to 3 pages |
| 2 | Discussion Board Forum 1 | 50 | Thread 400 to 500 words; replies 200 to 250 words |
| 2 | Tax Research Memo 1 | 75 | Not set in the guide; a complete memo |
| 3 | Tax Research Memo 2 | 75 | Not set in the guide; a complete memo |
| 4 | Discussion Board Forum 2 | 50 | Thread 400 to 500 words; replies 200 to 250 words |
| 4 | Tax Research Problems 1 | 50 | Not set in the guide; answer each problem |
| 5 | Discussion Board Forum 3 | 50 | Thread 400 to 500 words; replies 200 to 250 words |
| 5 | Essay 2 | 100 | 2 to 3 pages |
| 6 | Tax Research Memo 3 | 75 | Not set in the guide; a complete memo |
| 7 | Discussion Board Forum 4 | 50 | Thread 400 to 500 words; replies 200 to 250 words |
| 7 | Tax Research Problems 2 | 50 | Not set in the guide; answer each problem |
| 8 | Tax Research Memo 4 | 75 | Not set in the guide; a complete memo |
Week 1: Essay 1
A 2 to 3-page essay with the requested citations, submitted through SafeAssign. How to write ACCT 612 Week 1 Essay 1.
Week 2: Discussion Board Forum 1
A 400 to 500-word thread with 4 citations and two 200 to 250-word replies with 2 citations each. How to write ACCT 612 Week 2 Discussion Board Forum 1.
Week 2: Tax Research Memo 1
A tax research memo on the assigned fact pattern: facts, issues, conclusions, analysis and authorities. How to write ACCT 612 Week 2 Tax Research Memo 1.
Week 3: Tax Research Memo 2
The second tax research memo on an assigned fact pattern. How to write ACCT 612 Week 3 Tax Research Memo 2.
Week 4: Discussion Board Forum 2
The second forum, with the same rules. How to write ACCT 612 Week 4 Discussion Board Forum 2.
Week 4: Tax Research Problems 1
The first set of tax research problems, answered with authority. How to write ACCT 612 Week 4 Tax Research Problems 1.
Week 5: Discussion Board Forum 3
The third forum, with the same rules. How to write ACCT 612 Week 5 Discussion Board Forum 3.
Week 5: Essay 2
The second 2 to 3-page essay, submitted through SafeAssign. How to write ACCT 612 Week 5 Essay 2.
Week 6: Tax Research Memo 3
The third tax research memo. How to write ACCT 612 Week 6 Tax Research Memo 3.
Week 7: Discussion Board Forum 4
The last forum, with the same rules. How to write ACCT 612 Week 7 Discussion Board Forum 4.
Week 7: Tax Research Problems 2
The second set of tax research problems, answered with authority. How to write ACCT 612 Week 7 Tax Research Problems 2.
Week 8: Tax Research Memo 4
The final tax research memo. How to write ACCT 612 Week 8 Tax Research Memo 4.
How ACCT 612 is graded
The published guide totals 1,010 points. The four tax research memos are 75 each (300), the two essays 100 each (200), the four forums 50 each (200), the two research problems 50 each (100), quizzes 200 and the checklist 10.
| Graded item | Points |
|---|---|
| Tax Research Memos (4) | 300 |
| Essays (2) | 200 |
| Discussion Board Forums (4) | 200 |
| Tax Research Problems (2) | 100 |
| Quizzes (4) | 200 |
| Course Requirements Checklist | 10 |
The published scale puts an A at 940 to 1010 points.
Week timing in the published guide: Module/Week one begins on Monday and ends at 11:59 p.m. (ET) on Friday. Modules/Weeks 2-8 begin on Saturday and end at 11:59 p.m. (ET) on Friday.
How to approach ACCT 612
Get access to a tax research database in Week 1 (Liberty's library provides tax research services) and practice finding a Code section, its Treasury Regulations and a related court case. Every memo depends on that skill.
Learn the standard memo format early: facts, issues, conclusions, analysis (or discussion) and authorities.
Questions students ask
Do ACCT 612 tax memos need APA?
No. The guide states that tax research memos and problems are not formal writing assignments, so current APA format is not required.
How long are ACCT 612 forum posts?
Threads 400 to 500 words with at least 4 citations and 2 replies of 200 to 250 words with 2 citations each.
Working through ACCT 612 now?
Tell us the week and the assignment. A tutor who knows the course replies with a plan for the draft.