Tax Law

DELIVERABLE:
In an essay, the student summarizes and analyzes the tax law and compliance issues and
corollary nontax challenges addressed in the following article:
Livitt, David, Combatting Corporate Tax Risk in the Age of Remote Work, Corporate
Taxation (WG&L), Nov/Dec 2021 Accessed on March 30, 2022, from the WCSU Library’s
Checkpoint database: https://checkpoint-riagcom.wcsu.idm.oclc.org/app/view/previewDocNew?feature=ttoc&lastCpReqId=665749&
preview=y&tabPg=1070&DocID=idecbf0328f82cecde902fe987729738b&SrcDocId=T0JC
T%3A4997.1-2
OBJECTIVE: The essay convinces the Professor that the student understands the tax law and
compliance issues enumerated in the article and the nontax legal, social, and other factors that
make tax compliance challenging.
STEPS TO SUCCESS:
To successfully meet this assignment’s objective, the student must:
1. Read the article carefully,
2. Clarify any unfamiliar concepts,
3. Review and understand the grading rubric,
4. Consider finding, reading, and understanding material referenced in the article or listed
as an additional resource,
5. Maximize the author’s availability during our class meeting on April 18th,
6. Use the essay outline provided,
7. Support any observations, interpretations, opinions, and recommendations with
specifics.
ESSAY OUTLINE:
The essay’s design is:
Introduction
• Objective: The introduction should be brief and captivating.
• Outline:
o State the title of the article, who wrote it, and the date of publication. For
this article, a footnote identifying the article is recommended.
o Briefly summarize the article’s main ideas or themes.
o Describe your opinion of the article’s contents.
• Length: One paragraph, four to six sentences.
Article Summary
• Objective: Expand on the article’s summary and themes as described in the
essay’s introduction.
• Outline:
o What tax and nontax issues does the article identify?
o Summarize the tax law and compliance issues raised in the article.
ACC 404: Spring 2022 Writing Assignment #3
Page 2 of 2
o Does the article describe potential solutions? If yes, what are they?
• Length: There is no prescribed length.
Student’s Thesis and Analysis:
• Objective: Demonstrate an understanding of the tax law and compliance process
raised by the remote worker phenomenon.
• Outline:
o State your perspective on the article’s contents.
o Is there a solution (proposed or the student’s own) that solves or
ameliorates the tax law challenges?
o Support your ideas with specific examples, including reference to primary
authorities and, if desired, other editorial analyses.
• Length: There is no prescribed length for the student’s thesis statement and
article analysis.
Conclusion
• Objective: The conclusion briefly summarizes the essay’s thesis.
o Restate your thesis in new words
o Summarize your main ideas, if possible, with new and stronger words
• Length: One paragraph, four to six sentences in length.
ADDITIONAL RESOURCES:
• David Livitt, the article’s author, will give a short presentation during our class on April
18, 2022. A question-and-answer session will follow the presentation. Students can
optimize Mr. Livitt’s time by reading the article and preparing questions before the April
18th class.
• AICPA & CIMA, 2021 State Tax Nexus Guide, accessed on 3-30-2022:
https://www.aicpa.org/resources/download/state-tax-nexus-guide, available without
AICPA Tax Section membership for a limited time.
• Drew VandenBrul, CPA, Jennifer W. Karpchuk, J.D., Remote work creates a spectrum of
state and local tax issues, The Tax Adviser, December 1, 2021. Accessed on March 30,
2022: https://www.thetaxadviser.com/issues/2021/dec/remote-work-state-local-taxissues.html
• Mark R. Siegel, CPA, and Anna Cronic, CPA, Managing state taxes in an uncertain world,
The Tax Adviser, April 1, 2021. Accessed on March 30, 2022:
https://www.thetaxadviser.com/issues/2021/apr/state-taxes-uncertain-world.html