Professional Documents
Culture Documents
Chapter 11
An
An Introduction
Introduction to
to Taxation
Taxation and
and
Understanding
Understanding the
the Federal
Federal Tax
Tax Law
Law
•• Prior
Prior to
to 1900s
1900s income
income tax
tax financed
financed wars
wars
–– 1861:
1861: First
First Federal
Federal individual
individual income
income tax
tax
enacted
enacted
•• Repealed
Repealedafter
afterCivil
CivilWar
War
–– 1894:
1894: New
New Federal
Federal individual
individual income
income tax
tax
enacted
enacted
•• Tax
Taxfound
foundto
tobe
beunconstitutional
unconstitutional
•• Other
Other important
important events
events
–– 1909:
1909: First
First Federal
Federal corporate
corporate income
income tax
tax
enacted
enacted
–– 1913:
1913: 16th
16th Amendment
Amendment ratified
ratified
•• Sanctioned
Sanctionedboth
bothFederal
Federalindividual
individualand
and
corporate
corporateincome
incometaxes
taxes
•• Adam
Adam Smith
Smith identified
identified the
the following
following
canons
canons of
of taxation
taxation to
to consider
consider when
when
evaluating
evaluating tax
tax structures:
structures:
–– Equality
Equality
–– Convenience
Convenience
–– Certainty
Certainty
–– Economy
Economy
•• In
In addition,
addition, the
the AICPA
AICPA suggests
suggests that
that the
the tax
tax
system
systemshould
should be:
be:
–– Simple
Simple
–– Neutral
Neutralin
interms
termsofofits
itseffect
effecton
onbusiness
business
–– Clear
Clearand
andreadily
readilyunderstandable
understandable
–– Structured
Structuredtotominimize
minimizenoncompliance
noncompliance
–– Should
Shouldnot
notreduce
reduceeconomic
economicgrowth
growthand
andefficiency,
efficiency,and
and
–– Should
Shouldenable
enablethe
theIRS
IRStotopredict
predictthe
theamount
amountand
andtiming
timing
of
ofrevenue
revenue
Individual Income Taxes C1-6
Tax
Tax Structure
Structure (slide
(slide11of
of2)
2)
•• Tax
Tax base:
base: amount
amount to to which
which thethe tax
tax rate
rate isis
applied
applied
•• Tax
Tax rates:
rates: applied
applied to to the
the tax
tax base
base to
to
determine
determine the
the tax
tax liability
liability
–– May
May be
be proportional,
proportional, progressive,
progressive, or
or regressive
regressive
•• Incidence
Incidence of of tax:
tax: degree
degree to
to which
which the
the tax
tax
burden
burden isis shared
shared by by taxpayers
taxpayers
•• Examples:
Examples:
Income $10 $20 $30
Proportional $3 (30%) $6 (30%) $ 9 (30%)
Tax
Progressive $3 (30%) $7 (35%) $12 (40%)
Tax
Regressive $3 (30%) $5 (25%) $6 (20%)
Tax
•• Tax
Tax on
on the
the right
right to
to transfer
transfer property
property oror to
to
receive
receive property
property upon
upon thethe death
death of
of the
the
owner
owner
–– IfIf imposed
imposed on
on right
right to
to pass
pass property
property at
at death
death
•• Classified
Classifiedas
asan
anestate
estatetax
tax
–– IfIf imposed
imposed on
on right
right to
to receive
receive property
property from
fromaa
decedent
decedent
•• Classified
Classifiedas
asan
aninheritance
inheritancetax
tax
•• The
The value
value ofof the
the property
property transferred
transferred
provides
provides the
the base
base for
for determining
determining the
the
amount
amount of of the
the death
death tax
tax
•• The
The Federal
Federal government
government imposes
imposes only
only an
an
estate
estate tax
tax
•• Many
Many state
state governments
governments levylevy inheritance
inheritance
taxes,
taxes, estate
estate taxes,
taxes, or
or both
both
•• Federal
Federal estate
estate tax
tax isis on
on the
the right
right to
to pass
pass
property
property to
to heirs
heirs
–– Gross
Gross estate
estate includes
includes FMV
FMV ofof property
property
decedent
decedent owned
owned atat time
time of
of death
death
•• Also
Alsoincludes
includesproperty
propertyinterests,
interests,such
suchasaslife
life
insurance
insuranceproceeds
proceedspaid
paidto
tothe
theestate
estateor orto
toaa
beneficiary
beneficiaryother
otherthan
thanthe
theestate
estateififthe
thedeceased-
deceased-
insured
insuredhad
hadany
anyownership
ownershiprights
rightsin inthe
thepolicy
policy
•• Property
Property included
included in
in the
the gross
gross estate
estate isis
valued
valued at
at either:
either:
–– Date
Date of of death,
death, or
or
–– IfIf elected,
elected, the
the alternate
alternate valuation
valuation date
date
•• Generally
Generally66months
monthsafter
afterdate
dateof
ofdeath
death
–– Certain
Certain deductions
deductions and
and credits
credits allowed
allowed
•• Examples
Examples--marital
maritaldeduction,
deduction,funeral
funeraland
andadmin.
admin.
expenses,
expenses,certain
certaintaxes,
taxes,debts
debtsof
ofdecedent
decedent
•• Tax
Tax on
on the
the right
right to
to transfer
transfer assets
assets during
during aa
person’s
person’s lifetime
lifetime
–– Applies
Appliesonly
onlyto
totransfers
transfersthat
thatare
arenot
notsupported
supportedby
byfull
full
and
andadequate
adequateconsideration
consideration
•• Taxable
Taxable gift
gift == FMV
FMV of of gift
gift less
less annual
annual exclusion
exclusion
less
less marital
marital deduction
deduction (if
(if applicable)
applicable)
•• Federal
Federal gift
gift tax
tax provides
provides an an annual
annual exclusion
exclusion of
of
$12,000
$12,000 per
per donee
donee (in
(in 2008)
2008)
–– Amount
Amountisisadjusted
adjustedfor
forinflation
inflation
•• Married
Married persons
persons can
can make
make aa special
special election
election
to
to split
split gifts
gifts
–– Allows
Allows 1/2
1/2 ofof aa gift
gift made
madeby by aa donor-spouse
donor-spouse to to
be
be treated
treated as
as having
having been
been made
made byby aa nondonor-
nondonor-
spouse
spouse (gift
(gift splitting)
splitting)
–– Effectively
Effectively increases
increases thethe number
number ofof annual
annual
exclusions
exclusions available
availableand and allows
allows the
theuse
use of
of the
the
nondonor-spouse’s
nondonor-spouse’s unified unified transfer
transfer tax
tax credit
credit
•• The
The unified
unified transfer
transfer tax
tax credit
credit isis available
available
for
for gifts
gifts (as
(as well
well as
as the
the estate
estate tax)
tax)
•• Despite
Despite thethe proposed
proposed repeal
repeal of
of the
the estate
estate
tax,
tax, the
the gift
gift tax
tax has
has been
been retained
retained withwith the
the
unified
unified transfer
transfer tax
tax credit
credit frozen
frozen at at
$345,800,
$345,800, covering
covering $1,000,000
$1,000,000 of of taxable
taxable
gifts
gifts
Income
Income (broadly
(broadly conceived)
conceived) $xx,xxx
$xx,xxx
Less:
Less: Exclusions
Exclusions (x,xxx)
(x,xxx)
Gross
Gross income
income $xx,xxx
$xx,xxx
Less:
Less: Certain
Certain deductions
deductions for
for AGI
AGI (x,xxx)
(x,xxx)
Adjusted
Adjusted Gross
Gross Income
Income $xx,xxx
$xx,xxx
Adjusted
Adjusted Gross
Gross Income
Income $xx,xxx
$xx,xxx
Less:
Less: The
The greater
greater of:
of:
Itemized
Itemized deductions,
deductions, or
or
The
The standard
standard deduction
deduction (x,xxx)
(x,xxx)
Less:
Less: Personal
Personal and
and
dependency
dependency exemptions
exemptions (x,xxx)
(x,xxx)
Taxable
Taxable income
income $xx,xxx
$xx,xxx
Individual Income Taxes C1-28
Formula
Formula for
for Federal
Federal Income
Income
Tax
Tax on
on Individuals
Individuals (Slide
(Slide33of
of3)
3)
Tax
Tax on
on taxable
taxable income
income (see
(see Tax
Tax Rate
Rate
Schedules
Schedules in in Appendix
Appendix A) A) $$ x,xxx
x,xxx
Less:
Less: Tax
Tax credits
credits (including
(including
Federal
Federal income
income taxtax withheld
withheld and
and
other
other prepayments
prepayments of of Federal
Federal
income
income taxes)
taxes) (xxx)
(xxx)
Tax
Tax due
due (or
(or refund)
refund) $$ xxx
xxx
Individual Income Taxes C1-29
Corporate
Corporate Income
Income Tax
Tax
Corporate
Corporate Taxable
Taxable Income
Income == Income
Income --
Deductions
Deductions
–– Does
Doesnot
notrequire
requirethe
thecomputation
computationof ofadjusted
adjustedgross
gross
income
income
–– Does
Doesnot
notprovide
providefor
forthe
thestandard
standarddeduction
deductionoror
personal
personaland
anddependency
dependencyexemptions
exemptions
–– All
Allallowable
allowabledeductions
deductionsare arebusiness
businessexpenses
expenses
•• All
All but
but the
the following
following states
states impose
impose an
an
income
income tax
tax on
on individuals:
individuals:
–– Alaska,
Alaska, Florida,
Florida, Nevada,
Nevada, South
South Dakota,
Dakota, Texas,
Texas,
Washington,
Washington, and
and Wyoming
Wyoming
•• Some
Some characteristics
characteristics of
of state
state income
income taxes
taxes
include:
include:
–– With
Withfew
fewexceptions,
exceptions,all
allstates
statesrequire
requiresome
someform
formof
of
withholding
withholdingprocedures
procedures
–– Most
Moststates
statesuse
useas
asthe
thetax
taxbase
basethe
theincome
income
determination
determinationmade
madefor
forFederal
Federalincome
incometax
taxpurposes
purposes
•• Some
Somestates
statesapply
applyaaflat
flatrate
ratetotoFederal
FederalAGI
AGI
•• Some
Somestates
statesapply
applyaarate
ratetotothe
theFederal
Federalincome
incometax
taxliability
liability
–– Referred
Referredto
toas
asthe
thepiggyback
piggybackapproach
approachto
tostate
stateincome
income
taxation
taxation
Individual Income Taxes C1-32
State
State Income
Income Tax
Tax (slide
(slide33of
of3)
3)
•• Some
Some states
states ‘‘decouple’’
‘‘decouple’’ from
from select
select tax
tax
legislation
legislation enacted
enacted by
by Congress
Congress
–– State
Statemay
maynot
notbe
beable
ableto
toafford
affordthe
theloss
lossof
ofrevenue
revenue
resulting
resultingfrom
fromsuch
suchlegislation
legislation
•• Because
Because ofof tie-ins
tie-ins to
to the
the Federal
Federal return,
return, states
states may
may
be
be notified
notified of
of changes
changes mademade by
by the
the IRS
IRS upon
upon audit
audit
of
of aa Federal
Federal return
return
–– In
Inrecent
recentyears,
years,the
theexchange
exchangeofofinformation
informationbetween
between
the
theIRS
IRSand
andstate
statetaxing
taxingauthorities
authoritieshas
hasincreased
increased
•• FICA
FICA taxes
taxes
–– Paid
Paid by by both
both an
an employee
employeeand and employer
employer
–– In
In 2008,
2008, Social
Social Security
Security rate
rate isis 6.2%
6.2% on
on aa
maximum
maximum of of $102,000
$102,000 ofof wages,
wages, and and Medicare
Medicare
rate
rate isis 1.45%
1.45% onon all
all wages
wages
•• AAspouse
spouseemployed
employedbybyanother
anotherspouse
spouseisissubject
subjectto
to
FICA
FICA
•• Children
Childrenunder
underthe
theage
ageof
of18
18who
whoare
areemployed
employedin inaa
parent’s
parent’strade
tradeor
orbusiness
businessare
areexempt
exemptfrom
fromFICAFICA
•• FICA
FICA taxes
taxes
–– Sole
Sole proprietors
proprietors and
and independent
independent contractors
contractors
may
may also
also be
be subject
subject to
to Social
Social Security
Security taxes
taxes
•• Known
Knownas asthe
theself-employment
self-employmenttax
tax
•• Rates
Ratesare
are12.4%
12.4%forforSocial
SocialSecurity
Securityand
and2.9%
2.9%for
for
Medicare
Medicare
–– Twice
Twicethe
therates
ratesapplicable
applicabletotoan
anemployee
employee
•• The
Thetax
taxisisimposed
imposedon
onnet
netself-employment
self-employmentincome
income
up
upto
toaabase
baseamount
amountof
of$102,000
$102,000forfor2008
2008
•• FUTA
FUTA (unemployment)
(unemployment) taxes
taxes
–– Provides
Providesfunds
fundsforforstate
stateunemployment
unemploymentbenefits
benefits
–– In
In2008,
2008,rate
rateisis6.2%
6.2%on onfirst
first$7,000
$7,000of
ofwages
wagesfor
for
each
eachemployee
employee
–– Administered
Administeredjointly
jointlybybystates
states&&Fed
Fedgovt.
govt.
•• Credit
Creditisisallowed
allowed(up
(upto
to5.4%)
5.4%)for
forFUTA
FUTApaid
paidto
tothe
the
state
state
–– Tax
Taxisispaid
paidby
byemployer
employer
•• Internal
Internal Revenue
Revenue Service
Service (IRS)
(IRS)
–– Responsible
Responsiblefor forenforcing
enforcingthe
theFederal
Federaltaxtaxlaws
laws
–– Audits
Auditssmall
smallpercentage
percentageofofreturns
returnsfiled
filedusing
using
mathematical
mathematicalformulas
formulasand
andstatistical
statisticalsampling
sampling
•• To
Toupdate
updateselection
selectioncriteria,
criteria,the
theIRS
IRSselects
selectsaacross
cross
section
sectionof
ofreturns,
returns,which
whicharearesubject
subjecttotovarious
various
degrees
degreesof
ofinspection
inspection
•• Results
Resultshighlight
highlightareas
areasofoftaxpayer
taxpayernoncompliance
noncompliance
and
andenable
enablethetheIRS
IRSto
touse
useits
itsauditors
auditorsmore
more
productively
productively
•• Types
Types of
of audits:
audits:
–– Correspondence
Correspondence audit
audit
–– Office
Office audit
audit
•• Usually
Usuallyrestricted
restrictedin
inscope
scopeand
andconducted
conductedin
in
facilities
facilitiesof
ofIRS
IRS
–– Field
Field audit
audit
•• Involves
Involvesexamination
examinationof ofnumerous
numerousitems
itemsreported
reported
on
onthe
thereturn
returnand
andisisconducted
conductedon
onpremises
premisesof
of
taxpayer
taxpayerorortaxpayer's
taxpayer'srepresentative
representative
•• After
After the
the audit,
audit, aa Revenue
Revenue Agent’s
Agent’s Report
Report
(RAR)
(RAR) isis issued
issued summarizing
summarizing the
the finding
finding
which
which can
can result
result in
in a:
a:
–– Refund
Refund (tax
(tax was
was overpaid)
overpaid)
–– Deficiency
Deficiency (tax
(tax was
was underpaid),
underpaid), or
or
–– No
No change
change (tax
(tax was
was correct)
correct) finding
finding
•• IfIfan
anaudit
auditresults
resultsin
inan
anassessment
assessmentof
ofadditional
additionaltax
tax
–– Taxpayer
Taxpayermay
mayattempt
attempttotonegotiate
negotiateaasettlement
settlement
•• An
Anappeal
appealisisavailable
availablethrough
throughthe
theAppeals
AppealsDivision
Divisionofofthe
theIRS
IRS
–– Appeals
AppealsDivision
Divisionisisauthorized
authorizedtotosettle
settleall
alldisputes
disputesbased
basedon onthe
thehazard
hazard
ofoflitigation (i.e., probability of favorable resolution, if litigated)
litigation (i.e., probability of favorable resolution, if litigated)
–– IfIfaasatisfactory
satisfactorysettlement
settlementisisnot
notreached
reachedon
onadministrative
administrativeappeal,
appeal,
the
thetaxpayer
taxpayercancanlitigate
litigatein:
in:
•• Tax
TaxCourt
Court
•• Federal
FederalDistrict
DistrictCourt,
Court,oror
•• Court
CourtofofFederal
FederalClaims
Claims
–– Litigation
Litigationisisrecommended
recommendedonly
onlyas
asaalast
lastresort
resortbecause
becauseof
of
•• Legal
Legalcosts
costsinvolved
involved
•• Uncertainty
Uncertaintyofofthe
thefinal
finaloutcome
outcome
•• Statute
Statuteof
oflimitations
limitationsoffers
offersaadefense
defenseagainst
againstaasuit
suit
brought
broughtbybyanother
anotherparty
partyafter
afterthe
theexpiration
expirationof
ofaaspecified
specified
period
periodof
oftime
time
–– Purpose
Purposeisistotopreclude
precludeparties
partiesfrom
fromprosecuting
prosecutingstale
staleclaims
claims
•• The
Thepassage
passageofoftime
timemakes
makesdefense
defenseofofsuch
suchclaims
claimsdifficult
difficultsince
since
witnesses
witnessesmay
mayno nolonger
longerbe
beavailable
availableororevidence
evidencemay
mayhave
havebeen
beenlost
lost
orordestroyed
destroyed
•• For
ForFederal
Federalincome
incometaxtaxpurposes,
purposes,the
thetwo
twocategories
categories
involved
involvedrelate
relateto
tothe
thestatute
statuteof
oflimitations
limitationsapplicable
applicableto:
to:
–– The
Theassessment
assessmentofofadditional
additionaltax
taxdeficiencies
deficienciesby
bythe
theIRS,
IRS,and
and
–– The
Theperiod
periodthat
thatdeals
dealswith
withclaims
claimsfor
forrefunds
refundsby
bytaxpayers
taxpayers
•• For
For aa deficiency
deficiency assessment
assessment by
by IRS
IRS
–– Generally
Generally 33 years
years from
from thethe later
later of
of the
the due
due date
date
or
or the
the filing
filing date
date of
of the
the return
return
–– For
For material
material (more
(more than
than 25%)
25%)omissions
omissions of of
gross
gross income,
income, timetime period
period isis 66 years
years
–– No
No statute
statute ifif no
no return
return filed
filed oror fraudulent
fraudulent return
return
filed
filed
•• For
For aa refund
refund claim
claim by
by taxpayer
taxpayer
–– Generally
Generally 33 years
years from
from date
date return
return filed
filed or
or 22
years
years from
fromdate
date tax
tax paid,
paid, whichever
whichever isis later
later
•• Interest
Interest accrues
accrues on
on the
the taxes
taxes due
due starting
starting
from
from the
the due
due date
date ofof the
the return
return and
and interest
interest
isis paid
paid on
on refunds
refunds ifif not
not received
received within
within 45
45
days
days ofof when
when the
the return
return was
was filed
filed
–– Current
Current rate
rate for
for January
January 1–March
1–March 31 31 of
of 2008
2008 isis
7%
7% (determined
(determined quarterly
quarterly by
by the
the IRS)
IRS)
•• Tax
Tax law
law provides
provides various
various penalties
penalties for
for lack
lack
of
of compliance
compliance including
including penalties
penalties for:
for:
–– Failure
Failure to
to file
file
•• Penalty
Penaltyisis5%
5% per
permonth
monthupupto
toaamax
maxofof25%
25%on
onthe
the
amount
amountofoftax
taxshown
shownas
asdue
dueon
onthe
thereturn
return
–– Any
Anyfraction
fractionof
ofaamonth
monthcounts
countsas
asaafull
fullmonth
month
–– Failure
Failure to
to pay
pay
•• Penalty
Penaltyisis0.5%
0.5%per
permonth
monthup
upto
toaamax
maxof
of25%
25%
–– Penalties
Penalties may
may also
also apply
apply to
to underpayment
underpayment of
of
estimated
estimated taxes,
taxes, negligence,
negligence, etc.
etc.
Individual Income Taxes C1-47
Tax
Tax Practice
Practice (slide
(slide11of
of4)
4)
•• Area
Area of
of tax
tax practice
practice isis largely
largely unregulated
unregulated
–– Members
Members of of professions
professions must
must follow
follow certain
certain
ethical
ethical standards
standards (CPAs,
(CPAs, Attorneys)
Attorneys)
–– Various
Various penalties
penalties may
may be
be imposed
imposed upon
upon
preparers
preparers ofof Federal
Federal tax
tax returns
returns who
who violate
violate
proscribed
proscribed acts
acts and
and procedures
procedures
•• Ethical
Ethical guidelines
guidelines issued
issued by
by AICPA:
AICPA:
–– Do
Do not
not take
take questionable
questionable position
position on on client’s
client’s tax
tax
return
return inin hope
hope of
of itit not
not being
being audited
audited
–– Client’s
Client’s estimates
estimates maymay bebe used
used ifif reasonable
reasonable
–– Try
Try to
to answer
answer every
every question
question on on the
the tax
tax return
return
(even
(even ifif disadvantageous
disadvantageous to to client)
client)
–– Upon
Upon discovery
discovery of of anan error
error in
in prior
prior year
year taxtax
return,
return, advise
advise client
client toto correct
correct
•• Statutory
Statutory penalties
penalties may
may be
be levied
levied on
on tax
tax
return
return preparers
preparers for:
for:
–– Procedural
Procedural Matters-Failure
Matters-Failure to:
to:
•• Provide
Providecopy
copyof ofreturn
returnto
totaxpayer
taxpayer
•• Sign
Signthe
thereturn
returnasaspreparer
preparer
•• Keep
Keepcopies
copiesofofreturns
returns
•• Maintain
Maintainaaclient
clientlist
list
•• Statutory
Statutory penalties
penalties may
may be
be levied
levied on
on tax
tax
return
return preparers
preparers for:
for:
–– Understatement
Understatement of of tax
tax liability
liability based
based on on aa
position
position that
that lacks
lacks aa realistic
realistic possibility
possibility ofof
being
being sustained
sustained
–– Willful
Willful attempts
attempts to to understate
understate tax
tax
–– Failure
Failure to
to exercise
exercise duedue diligence
diligence in in determining
determining
eligibility
eligibility for,
for, or
or the
the amount
amount of, of, the
the earned
earned
income
income tax
tax credit
credit
Individual Income Taxes C1-51
Understanding
Understanding the
the Federal
Federal
Tax
Tax Law
Law (slide
(slide11of
of3)
3)
•• The
The Federal
Federal tax
tax law
law isis the
the vehicle
vehicle for
for
accomplishing
accomplishing many
many objectives
objectives ofof the
the
nation
nation such
such as:
as:
–– Raising
Raising revenue:
revenue: the
the major
major objective
objective of
of the
the tax
tax
system
system but
but not
not the
the sole
sole objective
objective
–– Economic:
Economic: increasingly
increasingly important
important objective
objectiveisis
to
to regulate
regulate the
the economy
economy and and encourage
encourage certain
certain
behavior
behavior and
and businesses
businesses considered
considered desirable
desirable
Individual Income Taxes C1-52
Understanding
Understanding the
the Federal
Federal
Tax
Tax Law
Law (slide
(slide22of
of3)
3)
•• Federal
Federal tax
tax objectives
objectives
–– Social:
Social: encourage
encourage socially
socially desirable
desirable behavior
behavior
that
that provides
provides benefits
benefits that
that government
government mightmight
otherwise
otherwise provide
provide
–– Equity:
Equity: equity
equity within
within the
the tax
tax laws
laws (e.g.,
(e.g.,
wherewithal
wherewithal toto pay
pay concept)
concept) andand not
not necessarily
necessarily
equity
equity across
across taxpayers
taxpayers
•• Federal
Federal tax
tax objectives
objectives
–– Political:
Political: aa large
large segment
segment of of the
the tax
tax law
law isis
created
created through
through aa political
political process;
process; thus,
thus,
compromises
compromises and and special
special interest
interest dealings
dealings
occur
occur
–– Ease
Ease of of administration:
administration: many many provisions
provisions are are
meant
meant to to aid
aid the
the IRS
IRS in
in the
the collection
collection of of taxes
taxes
–– Courts:
Courts: influence
influence taxtax law
law and
and sometimes
sometimes cause cause
itit to
to change
change
Individual Income Taxes C1-54
IfIfyou
youhave
haveany
anycomments
commentsor orsuggestions
suggestionsconcerning
concerningthis
this
PowerPoint
PowerPointPresentation
Presentationfor
forSouth-Western
South-WesternFederal
Federal
Taxation,
Taxation,please
pleasecontact:
contact:
Dr.
Dr.Donald
Donald R.
R.Trippeer,
Trippeer,CPA
CPA
trippedr@oneonta.edu
trippedr@oneonta.edu
SUNY
SUNYOneonta
Oneonta