Phone: (408) 924-3508
Email: annette.nellen@sjsu.edu
Courses: BUS 223F, 225F, 225K, 225R, and 227B
Course Material: For most of my graduate tax courses, I pull primary authority which consists of free materials from IRS and the courts. I also prepare articles and outlines for students and find articles in the e-journals on the King Library website. I have also on occasion had students read free IRS publications, many of which are quite good. There are also training materials and audit manuals available at the IRS and state tax agency websites which are helpful. It is important that the graduate tax students spend time with primary authority so they also have readings they must locate using commercial tax services provided by the King Library.
Cost of Material: $0
Cost of Textbook: Most of these graduate tax courses do not have textbooks. If instead a treatise were purchased or a custom reader, it would cost over $150.
Comments: There are a lot of outstanding journals available in King Library databases. Also, where there is primary authority, it is often better for students to read than someone's summary of it in a textbook. Reading the primary authority (often available for free), helps students improve their reading, information literacy and critical thinking skills.