Month: August 2026

Overview of Berg Instructional Center (BIC) and Student Services Center (SSC)

The Berg Instructional Center (BIC) and Student Services Center (SSC) at College of DuPage combine new classrooms, offices, labs, and student‑service zones. A single‑floor layout features a central corridor, multiple meeting rooms, a library, and a food service lounge, all accessible via a secure entrance;

Geographic Location and Campus Context

The Berg Instructional Center (BIC) and Student Services Center (SSC) sit at the heart of the College of DuPage’s main campus, located at 1000 W. 20th Street in Glen Ellyn, Illinois. The complex occupies a full city block bounded by 20th Street to the north, 19th Street to the south, Maple Avenue to the east, and Oak Road to the west. Its position places it directly adjacent to the College’s central administration building, the library, and the student union, creating a seamless flow for students and faculty. The BIC/SSC is easily accessible by multiple public transit options, including the Pace bus lines 12, 13, and 14, which run along 20th Street and stop just steps from the main entrance. For those who drive, the campus offers a dedicated parking structure on the south side of the building, with reserved spaces for faculty, staff, and students. Bicycle commuters are welcomed with secure bike racks located on the east façade, and a small electric‑vehicle charging station is available near the entrance. The surrounding neighborhood is a mix of residential homes and small businesses, providing a quiet yet vibrant environment. The campus is also within a short walking distance of the Glen Ellyn train station, which connects to the Metra Rock Island District line, offering convenient access to downtown Chicago and other suburbs. The BIC/SSC’s central location enhances collaboration across departments, as faculty from the College of DuPage’s School of Business, School of Education, and School of Engineering can easily share resources and schedule joint sessions.!

Building Access and Entrance Points

The main entrance on 20th Street opens to a security checkpoint. After verification, visitors enter a lobby with directional signage, elevators, and stairwells leading to the BIC/SSC floors. A secondary entrance on Oak Road provides parking access.bike rack. locker

Entrance and Security Check

Upon arrival at the Berg Instructional Center (BIC) and Student Services Center (SSC), visitors first encounter the main entrance located on 20th Street. The entrance is marked by a prominent glass façade and a digital information kiosk that provides real‑time updates on campus events, parking availability, and emergency procedures. Immediately inside, a dedicated security checkpoint staffed by campus security officers conducts a thorough screening of all visitors. The checkpoint includes a metal detector, bag‑inspection station, and a biometric scanner that verifies the visitor’s credentials against the college’s visitor management system. Visitors must present a valid ID, a signed visitor badge, or a pre‑registered access code. Once cleared, a short hallway leads to a reception desk where staff greet guests, issue temporary visitor passes, and provide a campus map with highlighted routes to key facilities such as the library, student lounge, and academic departments. The reception area is equipped with a digital display that shows the current weather, campus news, and a QR code linking to the mobile campus app for real‑time navigation assistance. For those requiring additional assistance, a wheelchair‑accessible elevator is located adjacent to the reception, and the entire entrance area complies with ADA standards. The security protocol also includes a brief orientation video that explains emergency evacuation routes, fire extinguisher locations, and the location of first aid stations. This orientation is mandatory for all first‑time visitors and is available in multiple languages to accommodate the diverse student body. The entrance area is designed to create a welcoming yet secure environment, ensuring that all visitors feel safe while navigating the BIC and SSC facilities. The combination of advanced screening technology, friendly staff, and clear signage helps maintain a smooth flow of foot traffic, especially during peak registration periods and campus events.

Floor-Level Overview

Level 1 of the BIC/SSC hosts a central corridor flanked by classrooms, offices, and meeting rooms. An elevator and stairs provide vertical access, while restrooms, a student‑service area, and a small lab occupy the outer perimeter. The layout promotes easy navigation and collaborative spaces. All areas ADA.?!

Level 1 Layout

Level 1 of the Berg Instructional Center and Student Services Center is a single‑story, open‑concept space designed for maximum accessibility and flexibility. The main corridor runs the length of the building, flanked by a series of classrooms, faculty offices, and collaborative meeting rooms. At the far end of the corridor, a dedicated student‑service area houses the library, a small resource lab, and a food‑service lounge that doubles as a social hub; The layout is punctuated by a central elevator and a set of stairwells that provide access to the adjacent parking structure and the campus’s underground utilities.Restrooms are strategically placed on both sides of the corridor to serve the high volume of students and staff.The building’s exterior is protected by a security checkpoint that grants access to authorized personnel only.All spaces are ADA compliant, with wide aisles, low‑threshold doors, and accessible restrooms.The design emphasizes natural light, with large windows overlooking the campus quad, and incorporates acoustic panels in the classrooms to reduce noise.The student‑service area features a library with a quiet study zone, a computer lab with high‑speed internet, and a small meeting room for group projects.The food‑service lounge offers a variety of quick‑serve options, a seating area, and a small kitchen for staff.The overall layout supports a fluid flow of movement, encouraging interaction among students, faculty, and staff while maintaining clear separation between instructional and service zones.

All areas are ADAsafe.

Level 2 Layout

Level 2 of the Berg Instructional Center is a dedicated instructional hub featuring lecture halls, small‑group rooms, and a state‑of‑the‑art computer lab. The floor is organized around a central atrium that provides natural light and a visual connection to the campus quad. At one end of the atrium, a series of lecture rooms (rooms 201–205) are arranged in a U‑shaped configuration to facilitate large‑class instruction and collaborative learning. Each lecture room is equipped with advanced audio‑visual technology, including interactive whiteboards and wireless presentation systems. Adjacent to the lecture rooms, a set of breakout rooms (rooms 206–210) offers flexible spaces for group projects, tutoring sessions, and faculty meetings. These rooms are furnished with modular furniture that can be reconfigured to accommodate different teaching styles and class sizes. The computer lab (room 211) houses high‑performance workstations, a dedicated server rack, and a network‑secured environment for research projects. The lab is also equipped with a 3‑D printer, a virtual reality station, and a set of software licenses for engineering, design, and media production courses. The Level 2 layout is designed to promote an engaging learning environment while maintaining a clear separation between instructional spaces and support services. All areas are ADA compliant, with aisles and accessible restrooms. The overall design emphasizes natural light, acoustic treatment, and flexible furniture to support a variety of teaching methods and student needs; All spaces are open!!!!

Key Facilities and Zones

The Berg Instructional Center hosts a modern lecture hall, collaborative labs, a dedicated library wing, a student lounge, and an administrative office zone. Each area is designed for accessibility, technology integration, and flexible learning environments. Green spaces, quiet alcoves, and a central atrium for events

Classroom and Office Spaces

At the Berg Instructional Center, the first‑floor layout prioritizes flexible learning and efficient workflow. A series of modern classrooms—numbered 1A01, 1A03, 1A05, 1A07, and 1A02—feature high‑definition projection, interactive whiteboards, and sound‑attenuating panels. Adjacent to each classroom is a small office dedicated to faculty and staff, providing a quiet area for grading, meetings, and administrative tasks. The offices are equipped with ergonomic desks, dual‑monitor setups, and secure storage lockers. A central corridor connects all classrooms and offices, allowing easy navigation and spontaneous collaboration. The design incorporates large windows that flood the space with natural light, reducing energy consumption and creating a welcoming atmosphere. Each classroom includes a dedicated storage closet for teaching materials, a digital signage display for announcements, and a dedicated Wi‑Fi access point. The offices feature a built‑in conference table, a private phone booth, and a small kitchenette for quick breaks. The layout also includes a shared resource room that houses a print shop, copy center, and a small library section. This room is accessible from both the classroom and office areas, ensuring that faculty and students can easily access materials without leaving the building. The library section offers a quiet study zone, a digital media lab, and a collaborative workspace equipped with Wi‑Fi and 3D printers. A dedicated study lounge with ergonomic seating and a quiet alcove supports focused group study All ADA compliant OK

Meeting Rooms and Labs

The Berg Instructional Center’s first floor hosts a series of versatile meeting rooms and state‑of‑the‑art laboratories, all strategically positioned along the main corridor to facilitate collaborative work and interdisciplinary projects. Rooms such as 1E01, 1E02, and 1E03 are equipped with high‑definition video conferencing systems, interactive whiteboards, and modular seating that can be reconfigured for workshops, seminars, or group discussions. Adjacent to the meeting rooms, the laboratory suite—designated 1F05, 1F07, and 1F09—features advanced scientific equipment, including digital microscopes, chemical workstations, and a 3‑D printing station. The labs are climate‑controlled, with built‑in safety cabinets, fume hoods, and emergency eyewash stations. A separate collaborative lab, labeled 1G04, offers a flexible layout with movable workstations, a large digital display wall, and a shared resource library of scientific journals and reference materials. All labs and meeting rooms are ADA compliant, with accessible entrances, adjustable desks, and audio‑visual aids for students with disabilities and inclusive! The design incorporates sound‑proofing panels to minimize noise interference, ensuring a conducive environment for both quiet study and dynamic group sessions. The integrated security system monitors all meeting rooms and labs, granting access via keycard or biometric scanner to protect sensitive equipment and confidential discussions. Together, these meeting rooms and labs create a hub of academic collaboration, fostering innovation and teamwork across disciplines.

Student Service Areas

The BIC/SSC hosts a central library, a resource center, a food‑service lounge, and a student commons with study tables and a quiet zone. Accessible desks, Wi‑Fi, and printing stations support academic work, while counseling and career services are nearby.24/7 services open!!!

Library and Resource Center

The library and resource center in the Berg Instructional Center (BIC) is the cornerstone of academic support for students and faculty. Situated on the ground level, the space is designed to accommodate a wide range of study styles and research needs. A quiet zone offers individual carrels with ergonomic chairs, adjustable desks, and ample natural light, allowing students to focus on reading, note‑taking, or solitary research. Adjacent to the quiet area, a collaborative study lounge features flexible seating arrangements, whiteboards, and a large touch‑screen display for group projects and brainstorming sessions. The reference desk is staffed by experienced librarians who provide personalized assistance with literature searches, database navigation, citation formatting, and research methodology. They also manage the interlibrary loan system, enabling access to materials beyond the campus holdings, and coordinate with faculty to secure relevant resources for courses and projects.

Technology is a core component of the center. Over 30 computer stations are equipped with the latest software suites, including statistical analysis tools, graphic design programs, and programming environments. High‑speed Wi‑Fi covers the entire floor, and a dedicated printing area offers color and monochrome options, duplex printing, and secure document handling. For audio‑visual needs, the center houses a small media room with a projector, screen, and sound system, suitable for presentations, film screenings, or instructional videos. Accessibility features include wheelchair‑accessible workstations, adjustable desk heights, and assistive listening devices for students with hearing impairments.

Beyond physical resources, the library hosts a series of workshops and seminars throughout the academic year. Topics range from advanced research strategies, systematic literature reviews, and meta‑analysis techniques, to information literacy, academic writing, and digital scholarship. During peak periods, such as midterms and finals, the library extends its hours to accommodate increased demand, ensuring students have uninterrupted access to study spaces and support services. The center also offers a quiet study carrel for short breaks, a dedicated quiet zone for deep focus, and a small lounge with comfortable seating for informal discussions! The layout promotes both independent study and collaborative learning, making it a pivotal hub for academic success within the BIC/SSC complex.

Navigation and Map Resources

Students and visitors can access Berg Instructional Center (BIC) and Student Services Center (SSC) through a variety of navigation aids designed to streamline campus orientation. The official College of DuPage website hosts a detailed PDF floor plan (https://cod.edu/about/visitor-information/maps-directions/pdf/floor-bic-ssc;pdf) that highlights key zones, including classrooms, offices, labs, and library. This PDF is downloadable and printable, allowing users to annotate routes or mark meeting points. In addition, an interactive web map is embedded on campus map page, providing zoomable layers that show building footprints, parking lots, and pedestrian pathways. The map includes a search function where users can enter room numbers (e.g., 1129 for library) or facility names to receive real‑time directions. For those who prefer a physical reference, laminated map is posted at main entrance of BIC/SSC lobby. The map is updated quarterly to reflect renovations or temporary closures. Campus signage is strategically placed throughout building: directional arrows, color‑coded corridor markers, and QR codes that link directly to digital map. QR codes are positioned at each floor level entrance, near elevators, and in lobby, ensuring that even first‑time visitors can quickly scan and retrieve most current layout. By combining static printed maps, dynamic online tools, on‑site signage, BIC/SSC ensures that students staff can navigate complex efficiently and confidently. The navigation system also integrates with College’s mobile app, which provides push notifications for maintenance alerts, event schedules, and real‑time parking availability. The map also lists emergency exits.

Overview of Form 8867

Form 8867, the IRS Paid Preparers Due Diligence Checklist, requires accurate completion for earned income credit claims. It outlines eligibility, required documentation, and filing deadlines, ensuring preparers verify taxpayer information before submitting returns. Taxpayers provide proof of dependents.

Eligibility and Scope

Paid preparers must file Form 8867 when claiming the earned income credit, child tax credit, or other refundable credits. Eligibility extends to any preparer submitting a return that includes these credits for a taxpayer. The scope covers all applicable claims. All preparers must file Form 8867 now.

Who Must File Form 8867

Paid preparers who submit federal income tax returns or refund claims that include the earned income credit (EIC), child tax credit, or other refundable credits must complete Form 8867. This includes tax professionals, tax software providers, and any entity preparing returns on behalf of a taxpayer. The form requires preparers to verify eligibility of the taxpayer, confirm the taxpayer’s filing status, and confirm that all required documentation is in place. The IRS mandates that the due‑diligence checklist be completed accurately and truthfully before the return is filed. Failure to submit Form 8867 when required can result in penalties, and the preparer must retain the form and supporting records for the required retention period. The form is also required for any return that includes a claim for the earned income credit, regardless of whether the taxpayer is filing electronically or on paper. Preparers must sign the form, certify that they have performed due diligence, and attach it to the taxpayer’s return. The IRS provides a printable PDF template and electronic filing options for the form. All preparers should review the latest IRS instructions to ensure compliance with the current due‑diligence requirements.

Additionally, preparers must confirm that the taxpayer’s income, filing status, and qualifying children meet all IRS criteria. They must also ensure that any adjustments, such as the child tax credit or additional child credit, are accurately calculated. Proper completion of Form 8867 protects both the taxpayer and the preparer from future audits.

Credits Covered by Form 8867

Form 8867 is specifically designed to address the due‑diligence requirements for refundable tax credits that paid preparers must verify before submitting a return. The primary credit covered is the earned income credit (EIC), which is available to low‑and moderate‑income taxpayers who meet specific income, filing status, and qualifying‑child criteria. In addition to the EIC, the form also covers the child tax credit (CTC) and the additional child credit (ACC), both of which require preparers to confirm the taxpayer’s eligibility for each qualifying child and to ensure that the taxpayer’s income does not exceed the phase‑out thresholds. The form further includes the American opportunity credit (AOC) and the lifetime learning credit (LLC) when the taxpayer claims them in conjunction with the EIC or CTC, as these credits can affect the overall refundable amount. Preparers must also verify the availability of the credit for taxpayers claiming the credit for a dependent who is not a qualifying child, such as a qualifying relative credit. All of these credits necessitate a thorough review of the taxpayer’s documentation, including W‑2s, 1099s, and records of child support or custodial arrangements. Accurate completion of Form 8867 ensures that the preparer has met the IRS’s due‑diligence standards and protects the taxpayer from potential penalties or adjustments during an audit. Failure to complete the form for any of these credits can result in penalties ranging from $200 to $1,000 per return, depending on the severity of the non‑compliance. Therefore, paid preparers must carefully assess each credit claim, confirm all eligibility requirements, and retain the necessary documentation for the required retention period. Taxpayers should retain copies of all supporting documents for at least three years, as the IRS may request verification during audits, and preparers must be prepared to provide the original records upon request. Compliance with these requirements not only safeguards the taxpayer’s refund but also upholds the integrity of the tax system daily! Now.

Due Diligence Requirements

Paid preparers must verify the taxpayer’s filing status, income, and qualifying child information before claiming EIC, CTC, or other refundable credits. They must review W‑2s, 1099s, and custodial documents, answer all due‑diligence questions, and retain records for at least three years.compliance!.

Documentation and Recordkeeping

Tax preparers must retain all supporting documents that justify earned income credit claims for the tax year in question. This includes W‑2s, 1099s, child‑care receipts, and proof of residency or address. The IRS requires these records to be kept for at least three years from the date the return was filed or the due date, whichever is later. All documentation must be accurate, complete, and signed by the taxpayer or a qualified representative. Records should be stored in a secure location, either physical or electronic, and must be accessible for audit purposes. Electronic records must meet the IRS’s standards for electronic signatures and data integrity, ensuring that the information cannot be altered without detection. Tax preparers should maintain a copy of the completed Form 8867, the taxpayer’s signed return, and all supporting evidence for each credit claimed. The retention period applies to both the preparer’s records and the taxpayer’s copies, ensuring compliance with the IRS’s audit trail requirements. Failure to retain adequate documentation can result in penalties, disallowance of credits, and potential criminal liability for fraudulent claims. Preparers are advised to review the IRS’s updated guidance annually, as changes to record‑keeping rules may affect the required documentation and retention timelines. In addition, preparers should document the due diligence steps taken, such as verifying the taxpayer’s identity, confirming the child’s age, and ensuring the taxpayer’s income falls within the credit thresholds. These records should be organized for quick retrieval during an audit, with properly clear labeling of each credit type19.!

Filing and Submission Process

Tax preparers file Form 8867 electronically using the IRS e‑file system or by paper if required. The form must accompany the taxpayer’s return, be signed, and submitted by the due date. Electronic filing offers real‑time validation and faster processing. All filings must be completed before the deadline.!!

Paper vs Electronic Filing

Form 8867 can be submitted either by paper or electronically. The IRS recommends electronic filing for speed and accuracy. Paper submissions require mailing the completed form to the address listed in the instructions, ensuring the signature is legible and the form is attached to the taxpayer’s return. Electronic filing must be done through the IRS e‑file system, using a certified e‑file provider. The system validates entries in real time, reducing errors. Electronic submissions are processed faster, and the IRS sends confirmation receipts. risk of loss whereas electronic filings provide enhanced security and efficiency. Tax preparers should verify the taxpayer’s preferred method and ensure compliance with the IRS filing deadlines. For those who cannot file electronically, the paper route remains available, but preparers must double‑check that all required boxes are ticked and that the form is signed before mailing. Both methods require the same level of accuracy and completeness, but electronic filing offers enhanced security and efficiency.

Recordkeeping is a critical component of the due‑diligence process. Preparers should keep copies of all documents that support the taxpayer’s claim, such as W‑2s, 1099s, child‑care receipts, and proof. The IRS requires that these records be retained for at least three years after the return is filed. Failure to maintain proper documentation can result in audit a findings.

Keeping records.

Signing and Certification

Before submitting Form 8867, the preparer must sign and date the form in the designated area. The signature certifies that the preparer has performed due diligence, verified all taxpayer information, and complied with the IRS’s earned‑income‑credit rules. The preparer must also provide the certification statement, which confirms that the taxpayer’s eligibility criteria were met and that no disqualifying circumstances exist. If the preparer is a paid professional, the signature must be accompanied by the preparer’s tax identification number and the year of the tax return. For electronic filings, the IRS allows the use of a qualified electronic signature that meets the IRS e‑file requirements. This electronic signature must be linked to the preparer’s e‑file account and must be verified by the IRS’s secure authentication process. The preparer should retain a copy of the signed form and the supporting documentation for at least three years, as the IRS may request proof during an audit. Failure to provide a valid signature or to include the required certification can result in penalties, disallowance of the credit, or even criminal charges for fraud. Therefore, it is essential that the preparer double‑check the signature block, ensure all required fields are completed, and verify that the electronic signature is properly authenticated before final submission. All signatures must be legible and signed in ink paper, or electronically if filing electronically, to satisfy IRS verification standards.

Penalties and Compliance Consequences

Form 8867 non‑compliance triggers civil penalties up to $5,000 per claim, and criminal penalties for fraud can reach $10,000 plus imprisonment. The IRS may audit, deny credits, and impose interest on unpaid taxes. Accurate filing avoids costly penalties.

Financial Penalties for Non-Compliance

Failure to complete Form 8867 accurately can trigger major financial penalties. The IRS imposes a civil penalty of up to $5,000 for each claim that fails to meet due‑diligence requirements. If the omission is deemed willful, the penalty can increase to $10,000 per claim. In addition to these flat penalties, the IRS may assess interest on any unpaid tax attributable to the denied credit, compounding the cost over time. For preparers who submit a false or misleading Form 8867, the penalty can reach $10,000, and the IRS may also impose a separate penalty for each instance of non‑compliance. These penalties are cumulative; a single preparer could face multiple penalties if several claims are affected. The IRS also reserves the right to audit the preparer’s records, potentially leading to additional penalties if discrepancies found. To avoid these financial consequences not only jeopardizes the taxpayer’s credit but also exposes the preparer to substantial monetary risk.

The IRS also requires that any preparer who files a Form 8867 must retain supporting documentation for at least three years. Failure to provide such documentation during an audit can result in additional penalties, including a $5,000 fine per claim and interest on unpaid taxes. Preparers are advised to keep copies of all taxpayer statements, receipts, and correspondence related to the earned income credit. Review daily, of records can prevent errors and ensure compliance with due‑diligence rules.

Criminal Penalties for Fraudulent Filing

When a paid preparer knowingly submits a false Form 8867, the IRS treats it as tax fraud. The preparer may face a felony charge under 26 U.S.C. § 7201 or § 7202, carrying up to 5 years in prison and a fine of $250,000, or up to $1,000,000 for larger frauds. In addition, the preparer can be prosecuted for filing a false tax return, which carries a maximum penalty of 10 years imprisonment and a fine of $500,000. The statute of limitations for these offenses is typically five years, but the IRS can extend it if fraud is discovered later. A conviction can also lead to civil penalties, loss of professional credentials, and exclusion from the tax preparer community. The IRS uses the Criminal Investigation Division to investigate suspicious patterns, such as repeated denial of earned income credit claims or inconsistent documentation. Preparers should maintain meticulous records, use the IRS’s e‑file system with audit trails, and seek legal counsel if they suspect a potential violation. Failure to comply with due‑diligence rules not only jeopardizes the taxpayer’s credit but also exposes the preparer to severe criminal liability.

Tax preparers should also be aware that the IRS’s Criminal Investigation Division routinely cross‑references Form 8867 entries with other tax filings to detect patterns of abuse. If a preparer is found to have repeatedly filed false claims, the IRS may impose a civil penalty of $5,000 per claim, in addition to interest and potential criminal prosecution. This can lead to revocation of license!!!.

Resources and Updates

For the most current guidance on Form 8867, begin with the official IRS website. The “Form 8867 Instructions” PDF is updated annually and includes changes to eligibility, required documentation, and electronic filing rules. The IRS also publishes a dedicated FAQ section that clarifies common preparer questions, such as how to handle new credit categories or changes in dependent verification procedures. In addition, the IRS’s e‑File portal provides a real‑time status checker for Form 8867 submissions, allowing preparers to confirm acceptance or identify errors before the filing deadline. Professional tax organizations—such as the National Association of Tax Professionals and the American Institute of Certified Public Accountants—offer webinars and continuing education courses that cover recent legislative shifts affecting the earned income credit and related due‑diligence requirements. These training sessions often include case studies illustrating how to correctly complete the due‑diligence checklist and avoid common pitfalls. The IRS also issues “Notice” documents that announce temporary changes, such as extensions of filing deadlines or adjustments to credit limits, which are posted on the IRS Newsroom. Finally, preparers should subscribe to the IRS Taxpayer Advocate Service’s monthly newsletter for alerts on procedural updates, system outages, and changes to electronic filing platforms that could impact Form 8867 processing. Stay updated to protect clients and avoid costly compliance errors. Keep this guide handy for quick reference during tax season. This guide helps avoid costly mistakes. today