A period of approximately two weeks at the end of each quarter is designated as the registration period for the next quarter. During this time, students may register by telephone, fax, or mail. Do not attempt to register online. All continuing students are required to register during these weeks; new and returning students are strongly encouraged to do so. One week before registration begins, registration materials are mailed to all students who are eligible to register.
Students registering in the Graduate Tax Program for the first time or students returning from a leave of absence may register without penalty during the first few class days of the quarter.
Drop/Add (Changes in Registration)
The official drop/add period of the Graduate Tax Program is noted on the registration form. Classes dropped before the end of the drop period will not be reflected on the student’s permanent record. For classes dropped after the fifth day and through the end of the quarter, a grade of W (withdrawn) will be reflected on the student’s permanent academic record. After the third week of the quarter, no student will be allowed to drop a course from credit unless exceptional circumstances are demonstrated and written approval is granted by the Program Director. Please see the refund policy published on the quarterly registration form.
The Graduate Tax Program Registrar must be notified to add or drop a class. Do not attempt to drop online. A student who stops attending class without officially dropping the course, drops without permission, fails to take an examination, intends to but fails to apply for an incomplete in a course, or fails to complete course work will receive a grade of 45 (F) for that course.
Not attending class does not constitute a drop.
In general, students may receive a 100% tuition refund for classes officially dropped during the first week of the Graduate Tax Program quarter. Students may receive a 75% tuition refund for classes dropped during the second week of the quarter and a 50% tuition refund for classes dropped during the third week of the quarter. The effective date for tuition refunds is the date the request is received in the Graduate Tax Program office. Students will not be dropped automatically for non-attendance of class.
There will be no tuition refund for classes dropped after the end of the third week of the quarter.
Regular class attendance and adequate preparation are essential in all courses of the Graduate Tax Program. Failure on the part of any student to maintain regular class attendance may constitute, at the discretion of the professor, grounds for denying the student the right to take the final examination. In that case the student will receive a grade of 45 (F) for the course.
The general policy of the Graduate Tax Program is to evaluate student performance by the administration of one examination at the end of each course. The method of determining a final grade for a course is within the academic discretion of the professor teaching the course.
Aside from the extremely limited exceptions listed below, students are expected to take examinations when and where they are scheduled.
A student will be permitted to take a final examination off the premises of the College of Law building only in cases of compelling necessity. Such examinations shall be administered by an acceptable authority but, because of the Code of Academic Conduct, need not be proctored. “Compelling necessity” will be rigidly interpreted.
Similarly, a student will be permitted to take a final examination at a time different from the regularly scheduled examination time only under the following circumstances:
(a) if the student has more than one examination scheduled for the same day,
(b) for serious reasons supported by a doctor’s certificate,
(c) for grave personal emergencies supported by evidence filed in the student’s permanent file, or
(d) for other appropriate reasons, as determined by the Director.
Examinations rescheduled for reason (a) above shall be completed during the regularly scheduled examination week. Examinations rescheduled for other reasons shall be completed as soon as possible prior to or following the regularly scheduled examination week.
Except in the case of an emergency arising during the examination week, students who wish to reschedule an examination must file an Exam Change Request form in the Graduate Tax Program Office no later than two weeks before the end of the quarter.
Students who receive a grade of 76 or below in a course are permitted to take one re-examination in the course in an attempt to raise the grade. Re-examinations must be taken during the next regularly scheduled examination in that course, unless the professor teaching the course agrees to prepare and administer a special examination. Both examination grades will appear on the student’s transcript. A maximum of three re-examinations will be allowed during a student’s tenure in the Graduate Tax Program.
Final examinations are administered anonymously with grading by exam numbers only. Projects or papers may be anonymous at the discretion of the professor; however, where the greater percentage of the course grade is based on one written exercise, anonymous grading is required. In all instances where anonymous grading is employed, anonymity is maintained until after final grades are awarded.
The Graduate Tax Program uses a numerical grading system. Grades range from 45 to 100 with credit being given for a grade of 60 (D) or above. A cumulative grade point average of 77 (B) is required for graduation. The grading standard used is as follows:
A = 85-100
B = 77-84
C = 68-76
D = 60-67
F = 45-59 (failing)
W = Withdrawn, no numerical grade. A W is assigned to any course that is dropped after the fifth day of the quarter and before the end of the third week of the quarter. Any course that is dropped after the end of the third week of the quarter without written permission from the Program Director will be assigned a grade of 45 (F).
I = Incomplete, no numerical grade. An I grade is given when a student cannot be rated as passing or failing because too little work has been completed due to an illness or other excusable condition. The grade cannot be assigned for a deficiency in quality, to allow the student to do additional work in order to raise a grade. Students who find they must take an I in any course must complete an Application for Incomplete form before the end of the fourth week of the quarter. These forms are available in the Graduate Tax Program office. A grade of I must be removed by the Wednesday of the fourth week of the next quarter a student is in residence or by completion of the course the next time it is regularly scheduled. An I cannot be removed after one calendar year. If not removed, the grade is recorded as a 45 (F).
NC = No credit, no numerical grade. With the approval of the course instructor, a student may register for “no credit” (NC) in any elective tax course. The tuition charge for NC courses for the 2007-2008 academic year is $750. “No credit” courses are listed on the student’s permanent record with the designation NC in place of a numerical grade, but the hours are not counted toward graduation requirements. An NC registration cannot be changed to a credit registration after the deadline for credit registration has passed. Furthermore, a student who has enrolled in a course for credit cannot change registration in the class to the NC designation after the end of the fourth week of the quarter.
Good Standing and Probation
Students must earn and maintain a minimum average of 77 (B) to remain in good standing. Any student who fails to maintain this average in a given quarter is automatically considered to be on academic probation for the subsequent quarter. The Program is not required to notify students who are on probation.
To be considered a full-time graduate student for financial aid purposes, a student must be enrolled in at least 8 quarter hours. Four quarter hours is considered half time.
Grade Deadline and Posting of Grades
Professors have four weeks to submit final course grades after the close of the quarter. Grades for graduating students must be reported early enough so that students may be certified for graduation.
Grade reports are not mailed. Grades may be accessed online at myweb.du.edu, a secure, password-protected site. Your login is your student I.D. number and your PIN the first time you log in is your 6-digit birthday (MMDDYY). Grades for a course will be posted on myweb.du.edu only after all students enrolled in the course have taken the final examination and within three working days of the receipt of such grades from the professor. Grade ranges for each class will be posted outside the Graduate Tax Program office.
No grades will be posted or reported to any student during the scheduled final examination period. Grades reported to the office during the examination period will be posted by 10:00 a.m. of the first working day following the close of the examination period. At no time will any grade be released to any person by phone, fax, or e-mail.
Code of Academic Conduct
In addition to the special rules and regulations described in this bulletin, all students in the Graduate Tax Program are governed by the Code of Academic Conduct of the University of Denver College of Law.
The Code applies only to academic matters and covers all students, whether or not the student is seeking a degree from the Program. The full text of the Code may be obtained at the College of Law administrative office. It is assumed that all students have read and understand this Code.
Continuous Enrollment/Leave of Absence
To be considered an active student in the Graduate Tax Program, a student must be enrolled in at least one class in each of the fall, winter, and spring quarters, or in each of the fall, spring, and summer quarters from the date of initial enrollment until graduation. Students who are unable to meet this requirement may request permission from the Program Director for a leave of absence not to exceed one calendar year. Students who take a leave of absence still must complete all requirements for the degree within five years from the date of initial registration.
Students have five years to complete the degree. Permission to continue will be denied any student who has not met the requirements for the degree at the end of the fifth year following the student’s initial registration. Extensions to this time limit may be granted by the Program Director only in exceptional cases.
Application for Graduation
Students who are candidates for graduation must submit formal application to the Graduate Tax Program office in the first week of their final quarter of attendance. Applications for graduation are available in the Graduate Tax Program office. Applications are used as a basis for preparing graduation lists, checking graduation requirements, and ordering diplomas.
Graduation exercises are held in June and August. Attendance is optional. Students who graduate in March are invited to attend the June graduation ceremonies. Students who participate in the ceremonies are required to wear the appropriate academic regalia.
Diplomas are available no earlier than one month after graduation. At that time, students should call Stacy Anderson at 303-871-6209 to have their diploms sent to them.
Transcripts must be requested in writing through the University of Denver Office of the Registrar. A Transcript Order Form and additional information is available online at www.du.edu/registrar. Transcripts and diplomas will be withheld if the student has financial obligations due the University.
Auditing of Classes
Practicing attorneys, accountants, and persons working in related fields may apply to audit courses in the Graduate Tax Program. Admission is granted by the Program Director on a space-available basis. Auditors will neither be allowed to take course examinations nor granted academic credit under any circumstances. In addition, no record of an auditor’s attendance will be provided or maintained. Tuition for audited courses is $750 per course for 2009-2010. Persons interested in auditing a particular course should contact the Graduate Tax Program office at 303-871-6239 for more information.
Continuing Education Credits (CPE and CLE)
Persons not seeking a graduate degree may take Graduate Tax courses for continuing professional education (CPE) or continuing legal education (CLE) credit.
All Graduate Tax Program courses are designed to comply with the “Statement on Standards for Formal Group Study Programs” published by the American Institute of Certified Public Accountants and National Association of State Boards of Accountancy. All courses have been approved by the State of Colorado Supreme Court Board of Continuing Legal Education for attorneys. The Program is also registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. (State boards of accountancy have final authority on the acceptance of individual courses.) Most states—including Colorado—grant CPE or CLE credit for Graduate Tax courses.
In general, the number of units of CPE or CLE credit certified for a course is equal to the number of quarter hours times ten; e.g., a 4-quarter-hour class would be certified for 40 hours of CPE or CLE credit. The cost is $750 per course, plus materials. At the end of each quarter, affidavit forms are distributed to CLE participants, and accountants may pick up certificates of attendance in the Graduate Tax Program office.
Other Continuing Education Courses
For more than 15 years, the Graduate Tax Program has offered continuing education seminars for professionals in tax practice both in Colorado and out of state. Programs offered in Denver (in the Frank H. Ricketson Jr. Law Building at 2255 E. Evans Ave.) include a full array of accounting and auditing programs as well as tax and investing seminars. Annual tax update seminars are held in dozens of locations nationwide, and tax “nuts and bolts” workshops are offered in selected cities. Each seminar is offered several times from June through January.
For more information on these two-hour to two-day continuing education courses (not for academic credit), call 800-426-8802 and request a brochure or see the Graduate Tax Program Web site: www.tax.du.edu.