Federal Tax Procedure*

Description:

This course will cover the procedural aspects of resolving federal tax controversies, from representing taxpayers in IRS audits to litigating tax controversies in the federal courts. Topics will include refund claims, statutes of limitation, administrative appeals, choice of forum for tax litigation, refund litigation, Tax Court litigation, tax crimes, and collection procedures.

Textbook: Tax Controversies: Practice and Procedure 3rd ed, by Lederman and Mazza (Lexis Nexis)

Prerequisite: Income Taxation I

*Offered every other year