April 01, 2024

Federal Tax Procedure 358-E


Class Title: Federal Tax Procedure 358-E
Instructor:  D. Eller
Test Date:  Unscheduled, Available Reading Period

No student may use or access any form of generative artificial intelligence (AI) technology during a quiz, midterm, or final exam, unless expressly authorized by the professor teaching the class for which the exam is being taken.


Exam Type:   Non-Secure

The exam-taker has access to all computer files and to the internet.


Availability of Exam Questions:

A paper copy of the exam questions to be provided to students. Exam to be taken on campus ONLY.


Authorized Materials and Secondary Devices:

You are permitted to use any hard-copy reference you have with you during the time of the ‎exam. You are not permitted to access or use electronic sources, other than your outline, the ‎Internal Revenue Code, the Treasury Regulations, and an electronic copy of the textbook if you ‎obtained that before the exam. You are not permitted to confer with anyone else during the time ‎of the exam. ‎


No secondary devices permitted during the exam This includes but is not limited to: 2nd computer, phones, smart watches, headphones, electronic dictionaries or any other device that might be capable of connecting to the internet.


May students copy and paste material into the exam?:



Additional Instructions for Students:

This is a three-hour written exam. You are not permitted to confer with ‎anyone else during the time of the exam. This exam is an “open” exam, which means you may ‎take the exam at any time during the exam period, so long as you finish the exam before the ‎conclusion of the exam period and within three hours of accessing the exam. Do not discuss the ‎exam with anyone (in particular your fellow classmates) before the conclusion of the exam ‎period. Although the subject matter may involve substantive areas of tax law unrelated to this ‎course, please respond only to issues raised in our course materials and classroom discussions. In ‎responding to the issues presented in this exam, please address specific questions asked by any ‎actor in the scenario; additionally, address any other issues presented that are relevant to the ‎course material. Although this exam has no page or word limit, a concise, well-written response ‎will receive more weight. In preparing your response, you may include headings or other ‎organizational structuring to make your response easier to read. ‎