ACCOUNTING 3601 - 3602
Volunteer Income Tax Assistance
Northeastern State University
Tahlequah, OK
Spring 2010
NOTE THAT THIS IS SPRING 2010 SYLLABUS
IT HAS NOT BEEN UPDATED FOR 2011
Instructor: Dr. John P. Yeutter, Ph.D., C.P.A.
Office: BT 114
Phone:(918) 444-2968
Personal Phone (918) 931-8257
E-Mail: yeutter@.nsuok.edu
Web Page: http://arapaho.nsuok.edu/~yeutter/
Class Hours: 3pm-6pm Monday or Tuesday
Text :VITA manual Provided by the IRS
DESCRIPTION: Activity as a volunteer income tax assistor,
preparing income tax returns for low income individuals and families.
Prerequisite: Permission of instructor, and earning or have earned at least a B in Accounting 3003.
STRUCTURE:
- Training: Prior to February 1, 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, and Intermediate Modulesof the VITA e-Learning course found on the IRS Web Site.
- Tax Preparation: Students will aid qualifying persons in the preparation of federal and state income tax returns during the weeks beginning February 1; and ending April 15, 2008; Each student will be responsible for working one shift from 3:00 pm to 6:00 pm each week. Students will be assigned to work on one specific day each week. As in any public service occupation, if customers are still being served at 5:30 pm, students will be expected to remain until all clients are served. Further instructions are provided in the VITA assistors manual.
- CREDIT: Typically, since the experience only covers 10 weeks, only two (2) credits are available for this course. Students normally enroll in 3502 (2 credits) for the experience the first year, and 3501 (one credit), if they wish to continue this experience for a second year.
- EVALUATION: This is a Pass/Fail Course.
- EXAMS: To successfully complete the course, students must successfully pass the Basic and Intermediate Modules of the VITA e-Learning course found in the printed materials or on the IRS Web Site. This is expected to be done prior to preparing tax returns during the first week of February. For ANY day after February 1 in which the students have not successfully completed the required exams, students will not be able to assist taxpayers, and this failure will be counted as an unexcused absence.
Warning! The IRS has contracted with a third party to administer the online exams. This third-party, Web Technologies, (www.webtechteam.com) requires test takers to register and to provide personal information to a them. I am unable to find any privacy statement for Web Technologies (www.webtechteam.com) available on their web site.
The FERPA (20 U.S.C. § 1232g; 34 CFR Part 99) strictly restricts access to students' record information.
To require students to surrender their personal information to this third party would, I believe, violate this Act.
Therefore, students not comfortable with taking the test online may complete the tests on paper. These are the same exams.
- ATTENDANCE: Employee absenteeism is a major cause of missed promotions and firing. This habit often begins in college. Because this course involves working with the public, all students must work their assigned shift each week. Any student with more than one unexcused absence, WILL FAIL THE COURSE. Absences will be excused only according to written University policy.
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.