AEM 6533 - Federal Income Taxation of Low Income Taxpayers

Fall. 2 credits. Student option grading (no audit).

Prerequisite: AEM 4531 or LAW 6441. Co-meets with AEM 4533.

J. McKinley.

This course covers the present structure of tax law in the United States, including the measurement of taxable income, tax compliance fundamentals, and other related Federal and state tax issues facing low-income taxpayers, with some emphasis on immigrant taxpayers. Participants also discuss various tax research and compliance tools that may be used by practitioners and/or volunteer low-income taxpayer assistance programs. Guest lecturers will focus on specific topics such as the rules surrounding ITIN preparation and other tax issues unique to low-income taxpayers.

Outcome 1: Develop effective communication skills when dealing with low-income taxpayers, including immigrant taxpayers.

Outcome 2: Attain analytical and functional competency in various areas of Federal and state tax law.

Outcome 3: Demonstrate working knowledge of ethics and ability to apply to real-world settings.

Outcome 4: Demonstrate the ability to solve practical tax problems that surround low-income taxpayers.

Outcome 5: Develop skills to be critical consumers of tax information and research.