LAW 729 Federal Tax Practice and Procedure
This course will provide an overview of federal civil tax procedure, including practice before the Internal Revenue Service and the United States Tax Court. Using a practical approach, the course will cover typical tax controversies from the examination phase through litigation. Issues covered will include the structure of the IRS, the examination phase, the administrative appeals process, statute of limitations, assessment procedure, taxpayer rights, investigative authority of the IRS, and penalties.