PACIFIC NORTHWEST TAX SCHOOL

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1 PACIFIC NORTHWEST TAX SCHOOL PACIFIC NORTHWEST TAX SCHOOL 2013 TAX SCHOOL CATALOG NW CORNELL ROAD PORTLAND, OREGON Edition 2013 Effective dates: September 1, 2013 thru August 31, 2014

2 TABLE OF CONTENTS PAGE 1. GENERAL INFORMATION OUR MISSION 3 3. PHILOSOPHY EDUCATIONAL OBJECTIVE PROGRAM INFORMATION 4 6. DELIVERY OF LESSONS AND MATERIALS COURSE FORMAT AND SCHEDULE COURSE START DATE ENROLLMENT DATES COURSE OUTLINE CURRICULUM TUITION AND FEES ENTRANCE REQUIREMENTS CREDIT FOR PREVIOUS TRAINING COMPUTER, EQUIPMENT & INTERNET REQUIREMENTS SCHOOL FACLILITIES, EQUIPMENT & INSTRUCTIONAL RESOURCES STANDARDS OF PROGRESS & PERFORMANCE REQUIRED BY STUDENTS ATTENDANCE POLICY VERBAL & WRITTEN WARNINGS LEAVE OF ABSENSE ACCEPTANCE & NOTIFICATION GRADING SYSTEM COMPLETON TIME CERTIFICATE OF COMPLETION STUDENT RECORDS LEGAL HOLIDAYS NONDISCRIMINATION POLICY DISCIPLINARY POLICY PROBATION AND/OR SUSPENSION REINSTATEMENT AFTER TERMINATION STUDENT GRIEVANCE POLICY PLACEMENT SERVICE REFUND POLICY HOW DO I ENROLL? APPLICATION FORM ENROLLMENT AGREEMENT 13 1 P a g e

3 GENERAL INFORMATION Pacific Northwest Tax School NW Cornell Road Portland, Oregon Phone Fax Web address Oregon Department of Education 255 Capitol NE Salem, Oregon (503) Oregon Board of Tax Practitioners 3218 Pringle Road SE Salem, Oregon (503) Owner and Officials Owner: Pacific Northwest Tax School, Inc. Administrators: Jess Gutierrez & April Gutierrez Instructors and Staff Selection of instructors is based on their practical experience and specialized education. Each instructor s qualifications are on file with the Oregon Department of Education. Instructors Support Staff April Gutierrez, EA, LTC SanDee Tharp, LTC, RTRP Nancy Aleshire, LTC, RTRP 2 P a g e

4 Our Mission Our mission is to provide beginner and advanced tax education courses that provide our students with the knowledge and skills needed to deliver great service and build clientele in the competitive tax preparation industry. Philosophy The better prepared you are, the more likely you are to succeed. Every school works to educate a unique community of learners that varies not only in abilities, but also in learning styles. The role of Pacific Northwest Tax School is to help students develop knowledge and skills that will enhance their tax preparation skills. To accomplish this goal, we present curriculum that incorporates a variety of learning tools including mechanical applications, theoretical learning, and test preparation skills. Educational Objective Qualified and knowledgeable tax preparers are hard to find. Tax preparers must achieve a level of knowledge necessary to pass federal or state exams, but more importantly they must be able to apply tax knowledge to the preparation of tax returns. While most tax education programs offer little more than theoretical coverage of tax law, our Basic Tax Course provides in-depth education that extends beyond theory and into the mechanics of tax form preparation. Students are taught tax law, how to read tax reporting documents and how to complete tax forms. The course provides 120 hours of education delivered through a carefully designed online learning management system. Course content includes 70+ hours of lecture video, detailed student manuals, comprehensive tax return assignments and quizzes, and answer keys with references and explanations. Recommended completion time is 14 weeks. Upon successful completion of this course, students will meet the educational requirements set forth by the State of Oregon to sit for the Oregon State tax preparer exam. Once they have met the requirements, they will be qualified for an entry level position in the Oregon State tax industry. This tax course is a noncredit 120 clock-hour course. 3 P a g e

5 ONLINE BASIC TAX COURSE CATALOG (On-Demand Online Program Covering 2012 Federal & Oregon Law) Program Information The Online Basic Tax Course (2012 Federal & Oregon law) contains of 120 hours of online education offered through 28 interactive on-demand study sessions and proctored closedbook mid-term and final exams. Students are expected to complete two sessions per week. The length of each session varies depending on the amount of material that needs to be covered. This course meets all requirements set forth by the Oregon Board of Tax Practitioners and covers both federal and Oregon individual income tax laws. Students who successfully complete this course qualify to sit the Oregon Tax Board Examinations. Delivery of Lessons and Materials Students will log onto Pacific Northwest Tax School s Learning Management System (LMS) to download and print course materials. Students will access pre-recorded video lectures and complete required reading, classwork, homework and quiz assignments via the online LMS. For an additional fee, the School will ship printed the course manual to the student. Course Format Online interactive Schedule Self-directed (2 or more sessions per week) This is an on-demand course. Recommended completion time is 14 weeks with students completing two or more sessions per week. Release date for this program is September 1, Students enrolling prior to September 1, 2013 will have access to course materials, lecture videos and tests beginning September 1, Course Start Date The course start date is the later of: 1. The date the student is enrolled in the course, or 2. September 1, Enrollment Dates Enrollment will be accepted at any time with the following conditions: 1. Enrollment Agreement is signed by the student or student s representative (such as student s employer) and a School official. Electronic and hard paper signatures are considered equally valid by the School. 2. All required enrollment fees are paid in full. Course Outline Pacific Northwest Tax Schools Online Basic Tax Course covers the fundamentals of income tax preparation. Our course materials are chosen and developed by our experienced professionals, include: 4 P a g e

6 2013 Student Handbook (a 28 session workbook designed to supplement information contained in federal and Oregon publications and to provide working problems for students to apply their knowledge.) Classwork Answer Keys Homework Answer Keys Quiz Answer Keys School materials are delivered electronically via the OpenCampus which is the School s proprietary online Learning Management System (LMS). Students will also be required to obtain various IRS and Oregon publications. All are available (at no charge) for download at the following websites. Oregon Publication 17 ½ can also be obtained in printed form for a nominal charge from the Oregon Department of Revenue. Curriculum Filing Status and Filing Requirements Personal Exemptions and Dependents Standard Deduction and Itemized Deductions Wages, Salaries, Tips and other Earnings Interest and Dividend Income Pension, Retirement Plans and IRA s State Refunds, Scholarships, Social Security, Alimony Adjustments to Income Self-Employment Income and Expenses for Small Businesses Rental Properties Depreciation and Amortization of Property Investment Income and Expenses Sale of Home/Installment Sales Earned Income Credit Child Tax Credit Child and Dependent Care Credit Estimated Tax, Amended Returns, Extensions Tax Tables, Penalties and Interest Oregon Filing Requirements Oregon Additions and Subtractions and Credits Oregon Part-Year and Nonresident Returns Oregon Code of Conduct Governing Tax Practitioners Tuition and Fees Nonrefundable Application Fee $ Tuition Course materials (delivered electronically) Total $ P a g e

7 Entrance Requirements A person must be at least 18 years of age. Note: To be eligible to sit the Oregon Tax Preparer Exam, a person must be at least 18 years of age and hold a high School diploma or GED equivalency. This is a requirement of the Oregon Board of Tax Practitioners and NOT the School. Credit for Previous Training Previous training will not be accepted as substitution for any part of course requirements. Computer, Equipment & Internet Requirements This is an on-demand, online course. Students enrolling in this course will participate in pre-recorded sessions via a computer with an internet connection. Students enrolled in the course will need to have: 1. Access to a computer with an internet connection (a high-speed DSL or cable internet connection is recommended (minimum 512K)) 2. A headset or speakers to hear audio instructions and presentations. 3. Adobe Flash Player 4. Adobe Reader School Facilities, Equipment, and Instructional Resources This vocational School is located inside the tax and accounting offices of Pacific Northwest Tax Service located at NW Cornell Rd., Portland, OR The School is wheelchair accessible. Free parking is available on site in the parking lot located behind the building. Other than providing space for students to take proctored mid-term and final exams, the School provides no physical facilities for students. All instructional materials and resources provided to students are delivered through OpenCampus which is the School s proprietary online learning management system. Standards of Progress and Performance Required of Students Students must maintain satisfactory progress while enrolled in the course. To receive a Certificate of Completion, students must: 1. Complete all 28 required sessions. 2. Use the online LMS to submit completed quiz, classwork and homework assignments for all course sessions. 3. Each student must successfully complete the following four exams with a cumulative average combined score of 70% or higher: a. Open book midterm consisting of the preparation of a tax return based on information given by the instructor. The scope of the return will include topics covered in the first 13 sessions of the course. Students are allowed to use resources in the preparation of the return. b. Proctored closed book midterm exam consisting of true/false and multiple choice questions and mini-problems covering the first 13 sessions of the course. 6 P a g e

8 c. Open book final consisting of the preparation of a tax return based on information given by the instructor. The scope of the return will include topics covered during the entire course. Students are allowed to use resources in the preparation of the return. d. Proctored final exam consisting of true/false and multiple choice questions and mini-problems covering the entire course. Students will not be allowed to use reference materials. They can use a calculator for this exam. Selecting a location to take the closed book exams The two available options for proctoring of these exams are as follows: 1. At the offices of Pacific Northwest Tax Service. Between April 18 and January 31 st, students may take exams at NW Cornell Rd, Portland, OR Exams are administered by appointment only, Tuesday through Friday at either 11am or 1pm. Exams will not be scheduled during the tax season which runs February 1 April 15 each year. You may schedule your appointment to take the closed book exams at the offices Pacific Northwest Tax Service by calling or by ing the School at 2. Utilizing an approved proctor. You may complete the exams utilizing a proctor approved by Pacific Northwest Tax School. Only suitable proctors will be approved. Examples of suitable proctors include colleges, universities, or public libraries. If you decide to use a proctor, you must submit a proctor application to Pacific Northwest Tax School a minimum of two weeks prior to the date you wish to take each exam. The proctor application is available to students inside OpenCampus, the School s LMS. Most proctors will charge a fee (typically $25-$65) for their proctoring services. The student is responsible for paying the proctor fee to the proctor. Students will be required to present valid photo ID verifying age and identity before they will be allowed to proceed with the proctored midterm or final exams. Attendance Policy Students shall be required to complete 28 course sessions from the date of enrollment to the date of course completion. Certificates of completion will not be issued without the completion requirement being met. You must view each completion certificate in each session to register your attendance. This is an on-demand course. As such, there is no classroom time. All students complete this course on line, according to their own schedule. Students must complete course sessions in the correct sequential order as provided by the School. 7 P a g e

9 Verbal and Written Warnings Students must follow all School procedures, rules and instructions as provided for inside OpenCampus and via course materials and videos. Students who do not follow School procedures may, solely at the discretion of the School receive written warnings which will be delivered via the student s account. Regardless of communications from the School, students who fail to follow School procedures, rules or instructions may be evicted from the Course or given a failing grade. Leave of Absence Pacific Northwest Tax School does not grant leaves of absence. Material being purchased is time sensitive and a leave of absence would leave the student with material that is out of date. Acceptance Notification If a student registers in person, they will be notified immediately of acceptance, subject to completion and payment for the course. Students who register online will receive an indicating acceptance within 1 hour of registering. Students who do not receive electronic acceptance within one hour should check their spam folders or notify the School via or telephone. Grading System Successful Completion (requires 70% grade on all homework and session quizzes and an average 70% grade on the midterm and final exams) Unsuccessful Completion (failing to meet 70% grade on all homework and session quizzes, an average 70% grade on the midterm and final exams and/or not completing all assignments.) Completion Time Students have 6 months from course start date to complete the course. If after 6 months a student has not completed the course, School support for the student shall end. A student who has not completed the course within 6 months of start date may request an extension of time to complete the course. The School, at its sole discretion, may extend support to a student beyond the initial 6 month period for an additional fee of $100 for each additional 3 months of support. Students who fail to complete the course within 12 months of start date will not receive further extensions. Certificate of Completion Students who successfully complete the course shall be awarded a Certificate of Completion. Student Records Complete student files are kept in an electronic format for 4 years. Student transcripts are kept for 25 years, as required by the Oregon Department of Education. Students may 8 P a g e

10 request to view their file by sending a written request to the School. They may schedule a time that is convenient to both the student and School to view their file. A student s file contains the following: Individual session academic record Application and enrollment form Transcript with final grades Copy of Certificate of Completion Student files and records are not available to the public or any other staff member of the School other than the instructor and support staff of the School. Legal Holidays School programs operate year-round. School support is unavailable on national holidays and the week between Christmas and New Year s. The definition of national holidays for the purpose of this course consists of the following: New Year s Day, Memorial Day, July 4 th, Labor Day, Thanksgiving Day and the day after Thanksgiving, and Christmas Day. Nondiscrimination Policy Admission is not based on sex, age, race, color, religion, ethnic origin or sexual orientation. All students will be treated under the same standards as defined in ORS Any person unlawfully discriminated against as described in ORS may file a complaint under ORS 659A.820 with the Commissioner of the Bureau of Labor and Industries. The School s policies governing all staff will be enforced in situations where instructional staff and other School personnel have been found to have engaged in discriminatory behavior. Disciplinary Policy Students and employees shall be a credit to themselves and to the School. All School rules must be followed. The School administration maintains the right to dismiss students and employees for violation of School rules or for unethical, libelous, or slanderous conduct. Examples of violation of School rules include: 1. Posting inappropriate content or questions in the Q&A Forum. 2. Use of unauthorized materials during the closed book midterm or final exams. 3. Failure to follow course instructions and procedures. Examples of unethical behavior include: 1. Cheating on course assignments and exams. 2. Use of answer keys obtained from an unauthorized source (such as a current or previous student). 9 P a g e

11 Probation and/or Suspension As this is a noncredit course and the student elects whether to participate or not, the School does not place any student on probation or suspension. Reinstatement after Termination If a student is terminated for any reason, re-admittance will be on an individual basis according to evaluations made by School officials. Student Grievance Policy Students aggrieved by actions of the School should attempt to resolve these problems with appropriate School officials. If this procedure fails, students may contact the Oregon Department of Education, Private Career Schools, 255 Capital St. N.E., Salem, OR , Phone (503) Placement Service This School does not offer placement service to students. However, students who successfully complete the course are invited to apply for employment opportunities with Pacific Northwest Tax Service. Pacific Northwest Tax School also sponsors findataxjob.com which is a free online matching system where students can post resumes and employers can post job openings. Students are invited to utilize as a resource for seeking employment. Refund Policy Refund Schedule for Self-Directed Instruction (OAR ) (ORS ) 1. Student may cancel enrollment prior to commencement of classes by giving written notice to the School. 2. If cancellation occurs within five business days of date of enrollment but before student has accessed the lessons in the LMS, the student will receive a 100 percent refund of tuition and fees. 3. If cancellation occurs after five business days of the date of enrollment, but before student accesses lessons in the LMS a $25 withdrawal fee will be charged. 4. There will be no refund for course materials once a student has accessed the first lesson of the course or a printed manual has been shipped to the student. 5. The course start date shall begin on the date the enrollment agreement is signed by the student and a School official or on the date course materials are made available to the student, whichever is the later date. Students are required to complete this program of study within the 14-week period commencing on the course start date. Tuition shall be prorated on a per-session basis with no refund being issued after the earlier of: a. 7 weeks from the course start date, or b. Completion of Session 14 course material 6. If termination occurs later than 7 weeks from the course start date or after receipt by the School of 50 percent or more of the completed lesson assignments, the School may retain 100 percent of the total tuition costs plus the established registration fee. 7. Support for this program will expire 6 months from date of enrollment. 10 P a g e

12 How Do I Enroll? To secure your enrollment in this online course, complete the application form and enrollment agreement on the following pages and , fax or mail to Pacific Northwest Tax School NW Cornell Rd. Portland, OR Fax: P a g e

13 APPLICATION FORM Pacific Northwest Tax School NW Cornell Rd. Portland, OR Phone: Visit our website at Online Basic Tax Course (2012 Federal & Oregon Law) School Location NW Cornell Rd. Portland, OR Effective Date: The effective date of this agreement is the date it is signed by the student and an authorized representative of Pacific Northwest Tax School, and the enrollment, tuition and student manual fees totaling $ is paid. Refund Policy Refund Schedule for Self-Directed Instruction (OAR ) (ORS ) 1. Student may cancel enrollment prior to commencement of classes by giving written notice to the School. 2. If cancellation occurs within five business days of date of enrollment but before student has accessed the lessons in the LMS, the student will receive a 100 percent refund of tuition and fees. 3. If cancellation occurs after five business days of the date of enrollment, but before student accesses lessons in the LMS a $25 withdrawal fee will be charged. 4. There will be no refund for course materials once a student has accessed the first lesson of the course or a printed manual has been shipped to the student. 5. The course start date shall begin on the date the enrollment agreement is signed by the student and a School official or on the date course materials are made available to the student, whichever is the later date. Students are required to complete this program of study within the 14-week period commencing on the course start date. Tuition shall be prorated on a per-session basis with no refund being issued after the earlier of: a. 7 weeks from the course start date, or b. Completion of Session 14 course material 6. If termination occurs later than 7 weeks from the course start date or after receipt by the School of 50 percent or more of the completed lesson assignments, the School may retain 100 percent of the total tuition costs plus the established registration fee. 7. Support for this program will expire 6 months from date of enrollment. Please accept my application for enrollment in the above mentioned class. I have read and understand the terms of enrollment. Applicant Signature Date 12 P a g e

14 School Official Date Application Received ENROLLMENT AGREEMENT ONLINE BASIC TAX COURSE (2012 Federal & Oregon Law) Pacific Northwest Tax School NW Cornell Rd. Portland, OR Fax: Student s Name: Student s Address: Street Address City State Zip Student Contact Home Phone Cell Employer name: Work Phone: I agree to enroll in Pacific Northwest Tax School s Online Basic Tax Course (2012 Federal & Oregon Law). Application Fee: $ Tuition: $ Student Manual: $ (Student will self-print PDF file) I have read and received a copy of this Enrollment Agreement and the Course Catalog and agree to all stipulations listed therein. I certify I am 18 years of age or older. I hereby agree a facsimile signature on this Enrollment Agreement makes this enrollment legally binding. Course start date is: (Date signed by student, but not earlier than 9/1/2013) Course end date is: (14 weeks after start date) I agree to receive all course materials via for a total program fee of $ My check in the amount of $ is enclosed. My enrollment fee of $ has been paid online. I authorize $ to be charged to my Credit/Debit Card # Signature of Student Signature of School Official Expiration Date / 3 Digit Code Date Date Any student inquiry regarding this contract may be made in writing to: 13 P a g e

15 The Superintendent of Public Instruction, Oregon Department of Education, Public Service Building 225 Capitol St., Salem, OR P a g e

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