Tax Practice and Procedure

Catalog No.: 716

Course Description:

This course will provide an overview of federal civil tax procedure, including practice before the Internal Revenue Service and U.S. Tax Court, the administrative appeals process, and assessment and collection procedures. We will explore the stages of a typical tax controversy from examination through litigation. Topics will include rights and privileges of both taxpayers and the government. A practical approach will be emphasized. Prerequisite: Federal Income Tax. Graded course based on class participation, mid-term and final.