Lights, camera, action ... using "reel" life to bring "real" life into the college classroom.

Cook, Ellen D. ; Hazelwood, Anita C.

ABSTRACT

Among its seven principles for good practice in undergraduate education, the American Association of Higher Education includes the encouragement of active learning, the encouragement of cooperative learning among students, and respect for diverse talents and ways of learning. Research in higher education supports the contention that integrating both active learning and cooperative learning strategies into the college classroom enhance the learning environment.

While there does exist a rich menu of alternatives to traditional projects which faculty can add to their repertoire, it is important to continue to communicate to colleagues methods which have proved successful in the classroom. This article describes the use of movies or "reel life" to enhance the learning experience by bringing "real" life into the classroom and having students apply what they have learned. One specific project, the Movie Project, which has been developed over several semesters and used in an individual income tax accounting course, is presented in detail.

Evidence from the authors' classrooms as well as the literature indicates that students not only enjoy the projects but also develop an appreciation of the impact of the subject matter on their everyday lives.

INTRODUCTION

The subject matter in both authors' classrooms--income tax accounting and health information management--is highly technical and statute-oriented. While traditional lecture and other more passive learning methodologies are employed for the initial introduction to the material, research in higher education (Bonwell & Eison, 1991; Johnson, Johnson, & Smith, 1991; Meyers & Jones, 1993; and Silberman, 1996) and business education (Becker, 1997; Bradford & Peck, 1997; and Salemi, 2002) shows that effective instructors select alternative strategies that involve students as active participants in the learning process (the concept of active learning) and use a variety of teaching methods including their superior presentation skills to stimulate interest in the subject matter. Active learning includes any of a number of activities in which the students participate rather than passively listening to a traditional lecture. "A single teaching method typically cannot create all the conditions necessary for a given learning objective. In practical terms, an accounting instructor needs to carefully employ multiple teaching methods to achieve all the learning objectives of a given accounting course, since these objectives likely encompass the full range of types of objectives" (Bonner, 1999). With active learning, less emphasis is placed on the transmission of information and more on developing higher-order thinking skills in the students. Students must "talk about what they are learning, write about it, relate it to past experiences, and apply it to their daily lives" (Chickering & Gamson, 1987).

The Movie Project in tax accounting is a group project. Working in peer groups, a first step in "cooperative learning," can be useful in helping students understand and retain material, aids in developing better communication skills, (Lie, 1999) and helps students prepare for the reality of the job-world where cooperative interaction is a daily occurrence (Kagan, 1994). In more than 168 studies conducted between 1924 and 1997 which compared the efficacy of cooperative, competitive (students compete against each other for the higher grades) and individualistic (students are evaluated against predetermined criteria) learning, results indicate significant increases in achievement when cooperative learning strategies are employed rather than competitive or individualistic approaches (Johnson, Johnson, & Smith, 1998). Further, these studies indicate that interpersonal relationships are enhanced when cooperative rather than competitive means are used (Johnson, Johnson, & Smith, 1998). Other researchers report that students are more willing to take responsibility for (their) educational experience when they have more input into decisions (as will be seen, in the case of the Movie Project this involves the decision to include an issue on the identification list) rather than being dependent on and subordinate to the teacher (Rubin & Hebert, 1998, and Forsyth & McMillan, 1991).

GROUP FORMATION

There are three additional considerations when adopting group learning strategies--selecting the appropriate mix of personality types or learning styles in forming groups, insuring that the instructor actively monitors and facilitates group activities, and insuring productive participation by all group members. With regard to group formation, a heterogeneous group (gender, ethnicity, academic performance, personality type) appears to be most productive especially when the groups will work together over long periods of time or on complex projects (Paulson, 1999). In the tax accounting class, the instructor administers an abbreviated Myers-Briggs test to determine individual learning styles and forms the groups with an appropriate mix of personality/learning styles. Finally, in deciding on the ideal size of the group, consider which size will allow full participation by all members but also provide for a variety of viewpoints. After experimenting with groups of three, four, five, and six, the professor's observations and results of student peer evaluations indicate that groups of four (or five) have worked most efficiently for the project described here.

The Personality Profile shown in Table 1 is completed by all students on the first day of class. The profile, an abbreviated Myers-Briggs instrument, is derived from one included in a presentation entitled "Targeting Teaching by Psychological Type" by Richard D. Grant, associate professor of psychology at Auburn University, at the 1998 AICPA Tax Education Symposium. According to Grant, "students can team up with fellow students of opposite type preferences in order to speed up problem solving, offer inclusive, balanced strategies of approach, assist each other in their respective 'blind spots,' and provide a systematic method for practicing a team approach to accounting practice."

The instructor "scores" the tests and assigns a "personality profile" to each student based on four preferences: learning--(E)xtroverted or (I)ntroverted; information-gathering--(S)ensing or (N)Intuitive; organizing--(T)hinking or (F)eeling; and workstyle or lifestyle (J)udging or (P)erceiving. For example, as Table 2 indicates, (E) personalities prefer speaking to writing and are motivated by face-to-face group discussion while (I) types prefer internal deliberation and writing over oral communication. An (S) is stressed by assignments to be "creative" while an (N) shows innovative creativity. (T) personalities like to solve problems through objective analysis while (F) types are stressed by being limited to managing a situation in an objective, competitive, impersonal manner. Finally, (J)s tend to take the initiative in organizing activities, prefer to stay on schedule, and complete one task at a time while (P)s are energized by the unplanned and do not like over scheduling, preferring to move from one task to another without completing the first. Successful groups need a mixture of all types as, for example, a group consisting solely of (P) types may never complete a project. The author has found that in addition to advancing the formation of more well-rounded groups (although Ps and Ns in an upper-level accounting class are scarce), the students enjoy learning about themselves as their "test" scores and the information in Table 2 is distributed to each of them at the end of the first week of class.

Because maintaining group cohesiveness and productivity can be difficult in spite of the instructor's best efforts to form productive groups, the instructor should continue to monitor and facilitate group activities by formally requesting feedback from the group as the project progresses. Group pages are set up on the Blackboard Course Management System to facilitate communication, with the instructor included as a member of each group. Further, groups are asked to keep a log of their meetings and copies of their communication through e-mail. Should problems occur and mediation fails, the instructor may recommend The Team Memory Jogger, a book that guides students through the teamwork process including tips on preparing to be an effective team member, getting a good start, getting work done in teams, and knowing when and how to end problems with teams.

Finally, any cooperative learning activity, including this group learning Movie Project, should be structured so that the contributions of all members are considered and respected and so that no member is allowed to contribute less than his or her fair share. Further, each student should be accountable for his or her contribution. In the tax accounting classroom, the instructor promotes accountability by including ten group project participation points in the grading base. Group members evaluate each other's performance based on agreed upon expectations by assigning points to fellow members. The instructor averages the points assigned. To insure that all group members assist with group assignments so that the burden does not fall on a few students, any group member who fails to receive at least 70 percent of the participation points (or an average score of seven on a 10-point scale) will not receive the group grade but will instead receive a grade prorated based on the percentage earned. Thus, a student who receives an average group participation grade of six, will receive only 60 percent of the group grade on the project. Any student who fails to receive a 50 percent or greater on the group evaluation receives a zero on the group project.

THE MOVIE PROJECT

Movies have been used extensively in both secondary and post-secondary education for a number of years. Morgan and Bender (2000) reported the usefulness of Hollywood movie in the development of management case studies citing that "the development of situational models from movies and television provide an almost unlimited availability of situational material that can be used to characterize reality." In fact, several movie studios routinely provide study guides to movies. Movies have also been used extensively in higher education classrooms including those in psychology (Hemenover, Caster, & Mizumoto, 1999; Bolt, 1976; Conner, 1996; and Desforges, 1994), criminal justice (Cook & Bacot, 1993), history (Sprau, 2001), English (Cross & Mitchell, 1995), science (Borgwald and Schreiner, 1994), and nursing (Raingruber, 2003), among others. In the health information management classroom, movies have been used to stimulate learning and to provide an interesting alternative to lecture. For example, The Verdict starring Paul Newman is an interesting and informative story about medical malpractice. It offers a refreshing change to the classroom as well as gives a good description of the legal machinations of medical malpractice. Norma Rae (the establishment of a union), Crackers (a mental health drama) and the classic One Flew Over the Cuckoo's Nest (another excellent mental health drama) offer both a learning opportunity and a needed entertainment break for the students.

The idea for the Movie Project in the tax classroom originated from John Everett of Virginia Commonwealth University who presented the idea at an education session at the Mid-Year Meeting of the American Taxation Association. Dr. Everett screened excerpts of the movie Indecent Proposal during class to promote classroom discussion of the numerous tax issues in the movie (for example, the tax status of the $1,000,000 payment from Robert Redford to Demi Moore and the $1,000,000 charitable contribution from Woody Harrelson). The author has used the Movie Project in various forms in alternating semesters over the past several years to drive home the fact that tax issues affect students as individual taxpayers every day in ways they may not realize.

For this project, each group selects a movie which they view outside of the class and evaluate from a tax perspective. While the instructor provides students with a list of recommended movies as illustrated in Table 3, the group may select any movie with instructor approval. The movies included on the list are rich in tax issues--some extraordinary (lottery winnings, $1,000,000 payments) but most ordinary. Recommended movies include The Untouchables (tax evasion, illegal income); It Could Happen to You (lottery winnings, divorce issues, formation of business, gifts); Baby Boom (formation of business, business use of home, adoption, business expenses); Indecent Proposal (classification of $1,000,000 payment, charitable contribution, business expenses, hobby income/losses); Maverick (gambling income, theft losses, casualty losses); You've Got Mail (sale of business/assets, formation of business, divorce); Pretty Woman (corporate takeover, trade or business expenses, gift/compensation); and Pollyanna (adoption, filing status, medical expenses). For more complex issues, Wall Street (illegal income, insider trading, corporate buyouts) is also a good choice while Soul Food offers several family-oriented issues.

Groups are instructed to view the movie, and prepare a report as detailed in Table 4. Students first prepare a comprehensive list of all tax issues introduced in the movie. While the Movie Project also has a research component, the issue-identification portion of the project which is the focus of this article has two major objectives: (1) to enable students to identify issues that may have tax consequences and should be further researched, and (2) to make students aware of the impact that taxes have on our everyday lives. In terms of grading, the instructor's preparation of the "answer key list of issues" for each movie is initially time-consuming. A sample "key" for It Could Happen to You is provided in Table 5. The author has comprehensive keys for several of the movies listed as well as others and will share those lists. As the library of movies is built, this part of the process becomes easier. In addition, there are several websites which give summaries of movies and which provide search capabilities using key words. Sites which may be useful include the following: Teachwithmovies.org; Allmovie.com; and Uk.imdb.com.

For the remainder of the project, the group must select three major tax issues in the movie (their major issues do not always coincide with those selected by the instructor, which is acceptable as long as their issues are significant and not minor points), and prepare a technically detailed report on those issues and the various alternative tax treatment for the issues (the research component). For the movie, It Could Happen to You, certainly the treatment of the lottery winnings, the treatment of the $2,000,000 transfer from Charlie to Yvonne, the purchase of Yvonne's business, and the tax status of the $600,000 in donations to Charlie and Yvonne are major issues. The summary of each issue must include a discussion of any choices the taxpayer has regarding the reporting of that issue, the requirements for the specific action to be taken citing specific Code and Regulation sections, the effect of the item on Form 1040 and accompanying schedules, and the impact of related items under current tax law. Thus, this component of the project also serves as an exercise in tax research, a valuable benefit to all students but especially those who plan to sit for the new CPA exam which will include tax research cases. When possible, a representative of the CCH Tax Research Network, the network available on campus, conducts a one-hour tax research seminar to assist the students with their research. In other semesters, the instructor provides written research instructions. The final project is evaluated on the completeness of the identification of the tax issues, the selection of the major issues, the technical accuracy of the information reported, and the elements of the written report including presentation, organization, clarity, punctuation and grammar. Three excerpts from recent projects on Baby Boom and It Could Happen to You are included in Table 6.

STUDENT EVALUATION OF THE PROJECT

Student response to the project has been positive. While reaping the previously discussed benefits inherent in group work, students report that "digging for tax issues" was fun and achieved the instructor's goal of bringing real life into the classroom. One group wrote that "becoming aware of tax consequences for each endeavor in life opens one's eye(s) to a new world of perspective of whether or not his endeavor is beneficial from a 'tax' point of view" while another commented that "the tax students of Accounting 420 see a new and exciting edge to the plot (of the movie)--the effect on the tax return." The group who viewed Maverick concluded that "we were able to watch the movie from a different perspective and apply what we have learned from Acct 420 to the characters and their situations." Students were less enthusiastic about the tax research element of the project, but did express appreciation for the opportunity to hone their research skills

In order to more objectively assess student perceptions of the issue identification section of the Movie Project (that is, the use of the movie to identify tax issues), a questionnaire was distributed via e-mail three months after the end of the semester to the 53 students enrolled in the tax class in Spring 2003. Responses were received from 48% of the former students who were encouraged to submit answers anonymously. Students were asked to indicate their agreement with five statements using a 5-point Likert scale with 1 indicating "strongly agree," 2 "agree," 3 "no opinion," 4 "disagree" and 5 "strongly disagree." Results included on Table 7 indicate that the students agreed that both objectives of the project were met; that is, the project enabled them to identify issues that may have tax consequences and should be further researched (1.78) and the project made them aware of the impact that taxes have on our everyday lives (1.6). They further stated that the use of the movie for issue identification should be continued (2.17). The students were less supportive of the statement that the use of a case may have achieved the objective better than the movie project (2.5) although some students, in their comments, expressed a preference for a case. Finally, the students agreed with the statement: "I enjoyed the issue identification portion of the Movie Project" (2.04). Student responses to a request for comments are included in Table 8.

THE LEARNING PROCESS

For a more theoretical evaluation of the project in terms of the type of learning taking place, parallels between the various steps in the Movie Project and Kolb's (1981) four-stage learning model--concrete experience, reflective observation, abstract conceptualization, and active experimentation--may be drawn. The model, which "conceptualizes the learning process in such a way that differences in individual learning styles and corresponding learning environments can be identified," supports the author's use of Myers-Briggs personality profile which identifies learning preferences in the group formation process. According to Kolb, at each of the four stages of the learning cycle, different learning abilities are required. Therefore, carefully constructed educational activities should not only address the four stages, but also give students with different learning strengths an opportunity to use these abilities (Svinicki and Dixon, 1987).

Kolb's first stage, concrete experience, involves the direct experience of using one's senses. In the case of the Movie Project, viewing the movie is considered a stage one activity. While watching the movie, students identify tax issues, some of which will later be researched and presented in a written report. In stage two of the learning model, reflective observation, the learner reflects upon the experience through various means such as discussion and written journals. Stage two activities include reviewing/discussing the list of tax issues with other group members. In this stage, some creativity is necessary to "dig" for tax issues. For example, in It Could Happen to You, the main character is hurt in a robbery attempt. From that brief scene, students should identify many issues including theft loss, possible workers' compensation, medical expense deduction, and reimbursement for medical expenses, among others. In general, those students with imaginative ability that lends itself best to the generation of original ideas are most proficient performing tasks based on the first two stages. In terms of learning styles and preferences, "E" students who are energized by external contact and who seek experience in order to learn find stimulation in stages one and two. These students prefer speaking to writing and do not like working alone.

From this point, a learner then moves to the third stage, abstract conceptualization, in which one interprets, reasons, analyzes, evaluates, and draws conclusions in order to explain the earlier experience. The analysis and evaluation of each issue in the long list leading to the selection and research of the three major issues from the movie are stage three activities. The final stage in the process, active experimentation, has students applying what they have learned in the prior three stages. Producing the written paper is an activity in this stage. Students whose greatest strength is the practical application of ideas rather than the generation of ideas have dominant abilities in stages three and four. In terms of learning preferences, "I" students find stimulation in the internal concentration required for research and prefer writing to speaking.

CONCLUSION

In our effort to prepare our students for successful professional careers, educators search for and experiment with teaching methodologies by creating a pleasant, dynamic, thought-provoking classroom environment to optimize student learning. Research indicates that active learning strategies have many advantages in the college classroom, among them the promotion of higher-level thinking skills, while cooperative learning strategies help prepare students for the daily group interaction of the job-world. The authors have found that the movie project presented here, one such active learning project incorporating a first step in cooperative learning, has enhanced the learning environment in their classrooms by bringing real life into the classroom and giving the students an appreciation of the practical applications of their subject matter. Further, the movie project appears to have something for every learner, providing a complete learning experience that develops students' abilities in all four stages of the learning process. Finally, it should be noted that although the instructor has used the project exclusively in tax accounting, it can be adapted to other courses as well. For example, the plot in Wall Street as well as the storyline in Pretty Woman includes stock options, pension plans, and mergers and acquisitions--issues covered in intermediate accounting.

REFERENCES

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Ellen D. Cook, University of Louisiana at Lafayette

Anita C. Hazelwood, University of Louisiana at Lafayette

Table 1: Personality Profile

I. Part I: Answer questions A, B, and C by indicated your answer (E)
or (I) in the blank next to the question.

-- A. Are you usually: (E) a good mixer OR (I) rather quiet and
reserved

-- B. In a large group, do you more often: (E) introduce others OR
(I) get introduced

-- C. At parties, do you more often: (E) always have fun OR (I)
sometimes get bored

II. Record your answers on the score sheet on the right. Moving
from left to right, place "mark" or "blackout" the appropriate
circle on the score sheet.

1. Are you more impressed by (a) principles or (b) emotions?

2. Is it worse for you to (a) be "in a rut" or (b) have your
"head in the clouds?"

3. Do you prefer to work (a) just "whenever" or (b) to deadlines?

4. Are you more often (a) a cool-headed person or (b)a warm-hearted
person?

5. Are you more interested in (a) what is possible or (b) what is
actual?

6. Does it bother you more having things (a) completed or (b)
incomplete?

7. Which rules you more (a) your head or (b) your heart?

8. In doing things are you more likely to (a) do it your own way
or (b) do it the established way?

9. Which is more admirable (a) the ability to adapt and make do or
(b) the ability to organize and be methodical?

10. Which is more of a compliment (a) "There is a very logical
person" or (b) "There is a very compassionate person?"

11. Are you drawn more to (a) overviews and variations or (b) facts
and fundamentals?

12. In general would you rather have things (a) open-ended or (b)
pinned down?

13. Which comes more naturally for you (a) clarity of reason or (b)
depth of sensitivity?

14. Are you more frequently (a) an imaginative sort of person or (b)
a down-to-earth sort of person?

15. Do you tend to be more (a) spontaneous than deliberate or (b)
more deliberate than spontaneous?

16. Are you more interested in (a) design and research or (b)
production and distribution?

17. Would you say that you are (a) more ingenious than practical or
(b) more practical than ingenious?

III. Score Sheet

 a b a b a b
1 () () 2 () () 3 () ()
4 () () 5 () () 6 () ()
7 () () 8 () () 9 () ()
10 () () 11 () () 12 () ()
13 () () 14 () () 15 () ()
 T F 16 () () P J
 17 () ()
 N S

1. Add up the total number of "filled in" circles from top to
bottom in each column.

2. Place the number in the appropriate blank.

-- T

-- F

Table 2: What's Your Style Continued

 T(Thinking) or F (Feeling)--how we organize; the
 organizing/deciding dimension

 T: Focuses on accurate information competence of teacher fairness
 of grading system. Likes to solve problems through objective
 analysis establishing cause-and-effect sequences. Wants to be
 evaluated objectively according to work not only personal effort.
 Under pressure may be too blunt and unintentionally hurt people's
 feelings. Thrives on competition. Tracks accuracy of content.
 Stressed by stupidity needless repetition; having to manage a
 situation primarily through personal subjective values.

 F: Focuses on personal connection and values as vehicle of
 learning; imitates the personal enthusiasm of the teacher for the
 subject matter; likes to solve problems through consensus-building.
 Wants to be acknowledged and appreciated for personal effort and
 not only the objective merits of the work. Personal
 comments/feedback on papers highly valued. Under pressure may take
 feedback/situations too personally. Tracks non-verbal cues
 relationship maintenance connection. Is stressed by disconnection
 indifference conflict and by limited to managing a situation in an
 objective competitive impersonal manner.

 By the 4th grade this is defined. Females: 60% F and 40% T. Males:
 40% F and 60% T. Northerners tend to be T and Southerners F.
 Latino: F.

 J (Judging) or P (Perceiving)--work style lifestyle approach to
 profession

 J: Wants to know goal and establish routine to get there. Hinges
 self-esteem on attaining goals; will schedule/allocate time and
 energy to attain them. Needs to know exactly what is expected; does
 not like unexpected changes "pop" quizzes digressions from prepared
 classroom lecture. Needs feedback about progress to goal. Likes to
 finish one topic/assignment before moving on to another; work left
 undone can cause stress. Getting off schedule or losing control is
 stressful. May take initiative to organize activities and/or other
 students. Is the mast in the sailboat. Works like an ant rather
 than a grasshopper. Likes to learn by advice from a trusted
 authority. Assumes responsibility is a motivator. Shares the
 assumptions/values of the traditional; classroom: discipline
 teacher-driven delay of gratification self-control. Planning is
 everything. Emphasizes efficiency.

 P: Wants to work adaptively and flexibly to maximize the
 opportunity to present moment. Needs freedom to push limits and to
 explore. Curious playful does not need to finish projects to learn
 from them. Does not like over scheduling micro managing mere
 memorization of established practices. May move into new projects
 before finishing old ones; being forced by J-preference persons to
 become more "organized" can be very stressful. May take initiative
 to explore exceptions or present circumstances; energized by the
 unplanned unscheduled. Is the sail in the sailboat. Works like a
 grasshopper rather than an ant. Likes to learn by consequences.
 Assumes self-interest as a motivator. Shares assumptions/values of
 the open classroom: discovery student-driven "learning moments."
 Timing is everything. Emphasizes effectiveness.

U.S. population: 58% J and 42% P.

Table 3: Description of the Movie Project

 MOVIE PROJECT

 Each group should meet and select EITHER one of the following
 movies to view and analyze for tax issues (these have been reviewed
 and contain substantial tax issues) or select a movie of your
 choice.

 THE UNTOUCHABLES--Booze is illegal and people are dying for it.
 Federal treasury agent Eliot Ness is determined to bring down
 Chicago gangster Al Capone and his bootlegging empire. Ness
 assembles his team and the bullets fly. [R]) (Note: this movie
 contains strong language and excessive violence.) (Kevin Costner,
 Sean Connery, Andy Garcia)

 IT COULD HAPPEN TO YOU--Nicolas Cage, Bridget Fonda and Rosie Perez
 star in this irrepressible romantic comedy inspired by the true
 story of a humble cop who leaves a $2 million tip to a hard-luck
 waitress. (PG)

 BABY BOOM--When J. C. Wyatt, a total workaholic, in charge of her
 life and career inherited a 13-month-old baby girl, she finds her
 life is no longer her own. Fleeing the city and moving to the
 country, J.C. and Elizabeth market their applesauce which becomes a
 nationwide success. But ... will she then return to the city and
 the fast lane when an offer comes her way. (PG) (Diane Keaton)

 INDECENT PROPOSAL--One million dollars. No questions asked. David
 and Diana Murphy can end their financial worries if they accept the
 offer of billionaire financier John Gage. [R]) (Some explicit
 scenes) (Robert Redford, Demi Moore, Woody Harrelson)

 MAVERICK--Ante up--for laughter and action a plenty! Mel Gibson is
 sly gambler Bret Maverick and Jodie Foster is a charming scam
 artist and James Garner is a laid-back lawman in Maverick, the
 crowd-pleasing hit that deals you a winning hand. (PG)

 YOU'VE GOT MAIL--Three little words that Joe Fox (Tom Hanks) and
 Kathleen Kelly (Meg Ryan) long to hear. Superstore book chain
 magnate Hanks and cozy children's bookshop owner Ryan are anonymous
 e-mail cyberpals who fall head-over-laptops in love, unaware that
 they are combative business rivals. (PG)

 PRETTY WOMAN--When successful corporate mogul Edward Lewis (Richard
 Gere) meets carefree Vivian Ward (Julia Roberts), their two lives
 are worlds apart. But Vivian's energetic spirit challenges Edward's
 no-nonsense approach to life, and soon they are falling in love.
 (Some explicit scenes). [R])

 POLLYANNA--Here you'll meet Pollyanna, the orphan who brings
 sunshine into the lives of everyone she meets. But her strict Aunt
 Polly is too concerned with appearances, propriety and local
 politics to appreciate her effervescent niece. (G) (Hayley Mills,
 Jane Wyman, Richard Egan).

Table 4: The Movie Project Instructions

1. You are to prepare a report as follows:

 a. Introduction

 b. PART I: List of tax issues as they occur in the movie.

 c. PART II: Select what your group thinks are the three main tax
 issues. In this section of the paper you should do the
 following for each issue:

 (1) Discuss any choices the taxpayer has regarding that issue.
 (For example, a single taxpayer with a dependent child for
 whom he/she is maintaining a home may file single or head of
 household, but head of household is more advantageous.)

 (2) Discuss requirements for the specific action to be taken.
 (For example, discuss the requirements of filing head of
 household, citing specific CODE sections and REGULATION
 sections.)

 (3) Discuss the effect of the item on the Form 1040 and
 accompanying schedules. (For example, the filing status must
 be entered on the face of the 1040 and will affect the amount
 of the taxpayer's standard deduction taken on page 2 of the
 Form 1040.)

 (4) Discuss any other related items needing explanation. Be sure
 to consider current tax law.

 d. Conclusion

2. You will be graded on three specific criteria--your identification
of all relevant issues, your technical coverage of the issues
identified including all the elements described in 1 above, and your
written communication skills including adherence to the required
format.

Table 5: List of "Key" Issues--It Could Happen to You

 Additional standard deduction for blind individual
 Accident--casualty deduction Birth of child in taxi--dependency
 exemption child credit child and dependent care credit earned
 income credit Tax consequences of Yvonne's bankruptcy Yvonne's
 initial filing status--married but husband gone Muriel/Charlie
 filing status while married Muriel's wages as hairdresser;
 Charlie's wages Charlie's deduction for police uniforms (MID)
 Unreimbursed employee business expenses Taxability of lottery
 winnings--to whom taxable $2 million tip from Charlie to Yvonne
 Robbery & damage to Korean grocery store Theft of woman's
 purse--Theft deduction Medical expenses (Charlie's broken arm)
 Taxability of workers' compensation--Charlie Taxability of Yvonne's
 wages/tips Yvonne's purchase of business Tax status of
 business--form of business ownership Deductibility of self-employed
 health insurance Deductibility of business expenses Depreciation
 expense on business assets Charitable contribution--meals to
 indigents? Charitable contribution--Policeman's Widows Fund
 Charitable contribution?--season tickets Charitable
 contribution?--to individual Charitable contribution--chair to
 Goodwill Deductibility of free ride to subway commuters
 Deductibility of renting Yankee stadium? Deductibility of medical
 expense--plastic surgery Tax status--Muriel's improvements to
 apartment and plan to convert to rental property Moving expenses to
 New Jersey Tax status of attorney's fees for divorce Tax
 consequences of Charlie and Muriel's divorce settlement Tax
 consequences of Yvonne's divorce Taxability of jury duty pay Tax
 consequences of Yvonne's sale of business Deductibility of postal
 uniforms Tax status of $600000 Charlie & Yvonne received Muriel and
 Jack's filing status (Jack left country) Charlie & Yvonne's filing
 status if marry Possible phase-outs due to high income Capital
 gains on mutual funds

Table 6: Excerpts from Movie Project

 Baby Boom; Kasey Castille, Tiffany Decou and Jared Doucet--Excerpt
 from First Issue--Adoption Expenses

 JC adopts Elizabeth after she decides that the couple the adoption
 agency had chosen was not right for Elizabeth. Adoption expenses
 are an allowable credit according to code section 23. Under section
 23(a) a credit is allowed for the year before after or during which
 the adoption becomes final. According to section 23(b)(1) the
 amount of the credit shall net exceed $5000 or $6000 in the case of
 a child with special needs. The Taxpayer Refund and Relief Act of
 1999 would have allowed an increase in the maximum credit for
 adoptions with special needs individuals. The maximum would have
 increased from $6000 to $10000. The $10000 would have been
 allinclusive unfortunately the Taxpayer Refund and Relief Act of
 1999 was vetoed allowing no increased credits. Under section
 23(d)(1) the expenses that are considered qualified would be:
 adoption fees court costs attorney fees traveling expenses and
 other reasonable expenses. In order to take the adoption expense
 credit the taxpayer must adopt an eligible child. According to
 section 23(d)(2) an eligible child is one who is under 18 years old
 or physically or mentally incapable of caring for himself or
 herself. Being that Elizabeth was only a baby she would qualify as
 an eligible child.

 JC's credit could be phased out if her AGI would exceed $75000 and
 would be completely phased out at $115000 according to section
 23(b)(2). However section 23(b)(3)[C]) provides that any unused
 adoption expense credit can be carried over for up to five years.
 The adoption credit is first filled out on Form 8839 and then flows
 to page 2 of the 1040 line 45.

 It Could Happen to You; Sherie Edmond, Melissa Michon, Katie Hebert
 and Laci LeBlanc--Excerpt from First Major Issue--Lottery Winnings

 According to the Internal Revenue Code inclusion of qualified
 prizes is subject to the constructive receipt regulations. Prior to
 1998 lottery winnings were subject to the constructive receipt
 doctrine: the amount is made readily available to the taxpayer and
 the taxpayer's actual receipt is not subject to substantial
 limitations or restrictions (Reg. 1.451-2(a)). However in 1998
 Congress initiated a provision to section 451(h) stating lottery
 winnings can be received in installments and included in gross
 income as the installments are actually received.

 The lottery winnings whether received in full or installments is
 reported as "Other income" online 21 on the face of the 1040. This
 inclusion ultimately increases the adjusted gross income.

 It Could Happen to You; Allison Broussard Amber Domingue, Chastity
 Lanclos, Brandi Manuel and Tabatha Moxley; Excerpt from Second
 Major Issue--Tip Income

 Out of the four million dollars that Charlie and Muriel won from
 the lottery, two million dollars was given to Yvonne. Yvonne was
 the waitress that Charlie promised half of lottery winning to in
 the place of a tip. There are two ways to think about this two
 million dollars that was given to Yvonne. If it is considered a
 tip, then it is taxable income. The code section for the reporting
 of tips is Section 6053. If Yvonne reported the money as a tip to
 her employer, the amount would be included on her W-2 and the
 appropriate taxes would have been taken out. If the tips were not
 reported to her employer Yvonne will have to fill out a Form 4137
 to pay the correct amount of Social Security and Medicare tax on
 the unreported amount. The amount computed on Form 4137 will go on
 line 54 of the taxpayer's 1040.

 If the money given to Yvonne was considered a gift it is
 not-taxable to her. The general rule for a gift is found in the
 Code Section 102. It would not be tax deductible for Charlie and
 Muriel whether it was classified as a tip or a gift. The first
 $10000 of the gift given to an individual is not subject to the
 gift tax. However, Charlie and Muriel may pay a gift tax on the
 amount over $10000. They would have to file a gift tax return using
 Form 709.

Table 7: Movie Project Assessment-Questions

One of the objectives of the movie project is "to enable 1.78
students to identify issues that may have tax consequences and
should be further researched." Indicate on a scale of one to
five the extent to which you believe this objective was
achieved.

A second objective of the movie project is "to make students 1.60
aware of the impact that taxes have on our everyday lives."
Indicate on a scale of one to five the extent to which you
believe this objective was achieved.

Assume that the same objective could have been achieved with a 2.50
tax case similar to those used in Management classes. Indicate
on a scale of one to five the extent to which you think the use
of a case may have achieved the objective better than the movie
project.

Keeping in mind that a research project will continue to be 2.17
required in Acct 420, indicate on a scale of one to five whether
or not you think the use of the movie for issue identification
should be continued in the tax class.

Indicate on a scale of one to five your agreement with this 2.04
statement: "I enjoyed the issue identification portion of the
Movie Project."

1 = Strongly Agree 2 = Agree 3 = No Opinion 4 = Disagree
5 = Strongly Disagree

Table 8: Movie Project Assessment--Student Comments

 I was glad to answer the questions! I think that the movie project
 is a great idea! I found that while watching the movie I felt that
 I got to be the Accountant standing there with them seeing nothing
 but the tax issues and having little concern for too much else.

 I took Acct 420 twice and in both classes the group project was
 different. Even though I found the movie project to be slightly
 harder that the case project I found that I learned more doing the
 movie project than I did doing the case project in the other class.
 The case project was just a lot of rules and didn't allow me to
 apply those rules to everyday life like the movie project did so I
 was unable to absorb the facts of that case.

 I think that the movie project was a really good one. I enjoyed
 doing the project as much as tax projects can be enjoyable. I do
 not think that a case would be as good or better because cases are
 really boring. At least the movie project is kind of fun.

 I think the idea of using a movie to relate tax issues to everyday
 life is fun and unique idea. How often do watch movies for a grade
 in a 400 level class. Although it was a great idea I think using
 cases to get the "tax" point across is a better way of doing
 things. With movies you kind of reached out pretty far for issues
 and then they weren't really "everyday things". I think using cases
 that happen in real world would be better to relate to. is fun and
 unique idea.

 Maybe another form of research like a case study would better suit
 the project.

 I am trying not to take into consideration the contributions
 provided by everyone in the group on the project. Just like other
 assignments involving groups of people there are individuals who
 are not "outgoing" or very verbal. This puts a strain on the rest
 of the members contributing to take the full load of the assignment
 to try and keep their grade at an acceptable or high level.
 Individual case studies are beneficial because focus and
 concentration is developed. The part about the movie project I
 enjoyed the most was the section involving the research. Various
 resources from our books to the internet were utilized to develop
 an appropriate answer to the question. I did enjoy trying to find
 the tax issues related to the movie. The only problem is getting
 too involved in the plot of the movie and actually forgetting to
 look for the tax issues!

 To add a little the tax case in my mind would not have helped me
 out personally. I think the movie really showed how tax is affected
 by our every day lives and vice versa. The movie project was a big
 help to me and I think it will continue to help students.

 I enjoyed the movie project because even though we were doing a
 research project at the same time it did not feel like we were
 doing a research project. It was a different way of doing a
 research project and not your same old case study problems.