Description

This chapter's objective is to raise interesting tax ethics issues in practical contexts. There are 43 notes and questions to prompt and guide discussions/ and primary source materials to inform the discussions (e.g./ cases/ IRC provisions/ and Circular 230 excerpts). These Teaching Notes flesh out the notes and questions/ summarize the cases/ and provide additional information and suggestions for readings. Of course/ the ultimate test for casebook materials lies in student interaction based on the materials/ so I assigned the materials to my students/ and/ taking their reaction into account/ I have made suggestions below as to materials to eliminate or emphasize in customizing for your own class. Faculty materials also available: In addition to the free/ open learning materials for students listed above/ this eLangdell chapter includes a teacher's manual. Faculty and staff at CALI member schools can access this and other faculty-only materials by logging in to eLangdell with their cali.org username and password. Contact CALI if you have questions.