Taxation

Posted: January 14th, 2014

The paper can be either a technical paper or a paper applying the Internal Revenue Code (IRC) to a fact pattern.

In either case the paper should be 7 pages in length. I would like to see a level of knowledge demonstrated that reflects research in the IRC and analysis of the issue through an application to facts.

A technical paper would explore a particular section in the IRC with analysis of how it works and what the section is trying to accomplish.

A paper that applies an IRC section requires the student to present a set of fictional facts with an associated tax issue. The paper would then briefly describe identify the issue, describe the applicable code section, apply the code section to the facts and then provide a conclusion or a conclusion with alternatives.