Individual Course Listings

  • Federal Tax Practice and Procedure


    Credits: 2

    ​This course will examine the procedural aspects of tax controversies at the administrative and judicial levels. This course will focus on the law and procedure relating to disputes between taxpayers and the IRS beginning with audit of the return a taxpayer filed through tax litigation. This course will involve strategy and ethical considerations involved in representing a client before the IRS and the courts, as well as the theory underlying the procedural rules. This course will cover the following topics: tax research, tax compliance, obtaining information from the IRS, collection devices available to the IRS, joint and several liability, innocent spouse relief, taxpayer rights, administrative remedies, choice of judicial forum, and tax litigation.