All courses are designed for professional accounting practitioners, financial planners, tax attorneys and investment bankers.
Current graduate and undergraduate students in the MBA program, accounting, finance business administration or economics will also benefit from these courses.
| Undergraduate credit: | 5 hrs. |
| Graduate credit: | 4 hrs. |
Instructors:
Martin Batross, J.D., MBA, LLM in Tax
Mr. Batross is a sole practitioner in Columbus, Ohio, specializing in the areas of accounting, probate and estate planning, taxes and small business. He was fulltime faculty at Franklin University for 21 years, teaching accounting and taxes. He has also had prior extensive experience in retail. Mr. Batross received his B.A. from The Ohio State University, J.D. from Capital University and LLM in Taxation from DePaul University in Chicago.
James B. Cunningham, BA, MT, CPA
Mr. Cunningham is the Chief Financial Officer and Treasurer for BizCarta, Inc., a systems and software consulting company headquartered in Dublin, Ohio with offices in the United Kingdom and Australia. He has been an adjunct faculty member of Otterbein College since 1999 and also serves as a financial consultant to several other emerging businesses. Mr. Cunningham attended Kent State University and Baldwin Wallace College, graduating in 1976 with a degree in accounting and economics with a minor concentration in music education. He earned a Master of Taxation degree from Capital University Law School in 1999 and enrolled in the Juris Doctor curriculum in 2004.
Instructor: Cunningham
This course involves the organization, structure and processes involved in practice before the IRS.
- Learn the administrative structure of the IRS, ethical duties of the practitioner, preparer penalties, and the statute of limitations. What is the Service's procedure in determining, reviewing, litigating and collecting tax deficiencies, and the role of all of the key groups within the IRS? We will study the IRS criminal investigations division and the use of the IRS summons.
- Understand the latest IRS structural changes and review the official letters, forms and notices used by IRS. Students will get a clear sense of how the IRS works at a practical level.
- Discover primary sources including federal tax law, constitutional and legislative sources; administrative regulations and rulings and judicial interpretations and secondary sources as research tools including citators and other finding devices, annotated tax services, topical tax services, tax journals and newsletters.
- Use these research tools to communicate research results for tax planning and tax practice to tax clients.
| Begins: | Thursday, January 8, 2009 |
| Time: | 6:15-9:30 p.m. |
| Location: | Library room 124 |
| Cost: | $315 per credit hr. (undergraduate) $355 per credit hr. (graduate) |
Course may be taken for credit for a tax certification for those who elect to take only the tax classes.
Instructors: Mr. Batross and Mr. Cunningham
This course is an introduction to the tax research environment, including an introduction to tax practice and tax research methodology.
- Learn the primary sources of federal tax law, including constitutional and legislative sources, administrative regulations and rulings and judicial interpretations.
- Understand the use of secondary sources as research tools, including citators and other finding devices, annotated tax services, topical tax services, tax journals and newsletters.
- Implement the research tools, including communicating research results, tax planning, tax practice and administration, working with the IRS, tax practice and administration, sanctions, agreements, and disclosures for computerized tax research.
Instructor: Cunningham
(Check back - details posted soon.)
Instructor: Batross
This course involves an in-depth study of the anticipated significant changes that occur in the area of wealth transfers.
- Discover the relationship between wealth transfer taxes as a result of tax payer transfers by gift while living and transfers at their death. What is the income taxation of persons and entities in relation to these transfers, such as trusts and estates?
- Research important authoritative sources of law in these areas, as well as the relationship between the tax rules and the appropriate reporting of these transactions, including tax returns.
- Examine the how's and why's of family tax planning and minimization from multiple and alternative sources and devices, such as gift giving, family partnerships, businesses and trusts.
How to Register:
Current Otterbein Students:
Register online via CardinalWeb.All Others:
For undergraduate credit:- Go here to apply online.
- If you are not seeking a degree do the following: Under "Applicants who are not seeking a degree" select "ACCT 499-2E Accounting Seminar" from the drop down menu.
- Fill out a registration form. Complete the form by noting "ACCT 499-2E Seminar in Accounting Topics, Tax Practice and Procedures".
- Send registration form to: Otterbein College, Graduate and Continuing Studies, One Otterbein College, Westerville, OH 43081
- Fill out the MBA application here.
- Check "non-degree" at the top of the application. Complete application and mail to the address below.
- Fill out a registration form. Complete the form by noting "ACCT 499-2E Seminar in Accounting Topics, Tax Practice and Procedures" on the registration form.
- Send application and registration form to: Otterbein College, Graduate and Continuing Studies, One Otterbein College, Westerville, OH 43081
For questions regarding the accounting seminars, contact Marsha Huber, Ph.D., Department of Business, Accounting and Economics, 614-823-1758 or mhuber@otterbein.edu.
For questions regarding the application and registration process, contact Graduate and Continuing Studies Welcome Center, (614) 823-3210, or gcs@otterbein.edu.