While this is not a tax research course, students will benefit by improving their research skills. Please complete the following steps as part of this case

1. Read the attached tax case
2. Identify tax issues that may impact each of the participants listed in the case
3. Answer the questions below
4. Even though the case describes events happened in the past, apply the current tax law to identify the tax benefits each participant may be able to take advantage
5. Document your findings in the form of a memo to include the facts and your analysis based on your research, which should be based on primary sources. Secondary sources are also acceptable
6. Primary sources include U.S. Constitution, tax treaties, Internal Revenue Code, Treasury Regulations, Revenue Rulings, Revenue Procedures, Judicial Interpretations, e.g., tax court

Secondary sources include IRS publications and tax research agencies

Call Me Doctor - Tax Research Case_v2.0.pdf Download Call Me Doctor - Tax Research Case_v2.0.pdf

1. Is Julie able to claim a tax benefit for the tuition and related expenses for the PhD program? If so, how much can she claim?

2. Is the employers tuition reimbursement of $5,250 considered taxable income?

3. Are the miles earned by Julie from American Airlines a taxable event?

4. For those members who own their businesses, can they deduct the cost of the tuition and related educational expenses as a business expense? If so, would the type of business disqualify the eligibility of the expenses for tax deduction or tax credit purposes?

5. If claiming a tuition deduction or education tax credit, can travel expenses be included? If so, are they required to select the lowest cost option when available (e.g., renting a car vs. using Uber, staying inside campus vs. outside)?

6. Is a foreign student required to file a U.S. tax return? If so, can they deduct the travel expenses from their home country to the US when claiming the education tax credit or tuition deduction?

7. Is Jennifer's full tuition reimbursement from her employer a taxable event?