This course introduces tax concepts and tax laws that govern individuals who pay federal income taxes. Emphasis is placed on recognizing the social, economic, and political factors that Congress considers when it creates tax laws. This course relates tax codes to the individual and identifies how tax planning skills can determine economic outcomes. In addition, the course demonstrates and differentiates between tax avoidance and tax evasion. It is intended for students majoring in Accounting or anyone interested in federal income tax concepts and laws.