LAW 512 - Fed Tax Proc/PR

Unit(s): 2

An examination of the fundamental principles of civil federal tax procedure and litigation, including: administrative determinations of tax liability, statutes of limitations, civil penalties, the ruling process, tax collection issues, and professional responsibility in tax practice. The course will cover administrative procedures before the Internal Revenue Service, tax litigation procedures unique to the Tax Courts, and tax refund litigation in the U.S. District Courts and U.S. Claims Court. Prerequisites: Federal Income Taxation

Restriction: Class restricted to Graduate (Masters) and Graduate Law; College restricted to School of Law
School of Law