Course Content and Outcomes Guides (CCOG)

CCOG for PL 113 Winter 2025


Course Number:
PL 113
Course Title:
Income Tax Law
Credit Hours:
3
Lecture Hours:
30
Lecture/Lab Hours:
0
Lab Hours:
0

Course Description

Focuses on three key aspects of income taxation (principally federal income taxation). Includes basic concepts of income taxation, and understand the interaction of various components involved in the determination of the income tax. Covers the audit process, including how a taxpayer may appeal an audit decision and how an appeal may reach various courts. Learn how research differs from other legal research and will understand the implications of various types of authorities regarding tax law and procedure. Prerequisites: PL 101. Audit available.

Addendum to Course Description

An elective satisfying the requirements of either a Legal Assistant Certificate or an Associate of Applied Science degree.

Intended Outcomes for the course

1. Utilize the definitions of the various components of income tax law.
2. Complete federal income tax returns, including schedules to the Form 1040, and be able to calculate the correct amount of federal income tax.
3. Analyze simple fact situations and recognize income tax ramifications
4. Apply basic tax concepts to simple fact situations and communicate potential income tax ramifications in writing and orally.
5. Research basic questions of federal tax law
6. Apply an understanding of the different ways a case can progress from audit to court.
7. Apply an understanding of the common statutes of limitations in federal income tax cases
8. Apply an understanding of the common penalties in federal income tax cases.

Course Activities and Design

Through lectures and reading of statutes and cases, students are introduced to the theory and practice of Family Law.  Students prepare summaries of cases and construe statutes to develop interview questions and determine areas to be addressed in dissolution pleadings and discovery. Using simulated case facts, students conduct interviews by role playing in class.  Students visit a family court and share their experience with the class.  At least one memo analyzing a family law fact situation and applying appropriate statutes and cases will be written.

Outcome Assessment Strategies

Grades are derived from students' in and out of class work, and their performance on midterm and final exams which combine short answer and longer analytic essay questions.

Course Content (Themes, Concepts, Issues and Skills)

*    Recognize ethical, practical and legal issues as they arise in an income tax practice.
*    Analyze law (statutes and cases) to determine areas or issues needing to be addressed in a given income tax fact pattern.   
*    Analyze an income tax fact pattern to assist the attorney in application of law and development of resolution.
*    Understand income tax procedure and its sources.