ACCT 7210 Tax Research, Planning, and Business Decision Making
Instructor: Dr. Larry Crumbley
Office: 3106 A
Office Hours: Monday: 2:30 - 3:00 pm; 5:00 - 6:00 pm
Wednesday: 2:00 - 3:00 pm and by
Prerequisite Completion of Acct 3221 or equivalent.
Required Text Contemporary Tax Practice , Everrett et al., CCH, 2009.
Read: O.S. Kerr, How to Read A Legal Opinion, The Green Bag, Autumn, 2007,
Required LSU Account LSU PAWS account. See http://www.lsu.edu and PAWS (lower left).
Suggested Supplement The Complete Internal Revenue Code
Other books you should have access to include an individual tax text and a corporate tax text.
• Provide you with some exposure to matters encountered in tax practice
including ethics of tax professionals, the concept of fraud, and associated
• Develop and/or enhance your skills in identifying, formulating and solving
• Familiarize you with tax research resources.
• Expand your communication skills to include communicating the results of
tax research to a third party or a group. In a sense, this semester will be a public
Provide an environment in which you can
• Learn to analyze facts, distinguish the relevant from irrelevant, recognize and
state the issues, and reduce the rules of law to succinct statements.
• Develop reasoning skills through analyzing court decisions, planning skills
through evaluating the tax implications of alternative plans, and synthesis
skills through reconciling and/or distinguishing similar cases.
• Develop and enhance interpersonal skills by working in a team setting. This
approach is consistent with the 1989 collaborative report released by the then
Big 6 public accounting firms. One of the key po