The Basic School will provide a comprehensive basic SALT education forum where the students select one of three basic tracks for the SALT professional: 1) a SALT concepts track, covering income tax and sales tax theory and concepts; 2) a sales tax track, covering sales tax concepts and compliance; and 3) an income tax track, covering income tax concepts and compliance.  The ideal student should have 0-3 years of SALT experience in the tax profession.  Emphasis is placed on student participation in group discussions.