Tax Practice and Procedure

Elective Course
Course Number: LAW 529
Credits: 2

This two-credit practical course is an introductory guide to the representation of taxpayers in federal tax controversy. Geared towards law students and students in the Masters of Accountancy program, this course covers the life span of a federal tax controversy. Topics covered include return filing requirements, the audit and administrative appeals procedures, forums for judicial review (with emphasis on the United States Tax Court), and the collection process.