Tax Practice and Procedure (2001)

Covers procedural problems encountered in tax cases at the administrative level of the Internal Revenue Service, including the examination of tax returns by the Examination Division, consideration by the Appeals Division and Chief Counsel's office, referral to the Criminal Investigation Division, and activities of the Collection Division. Legal and practical aspects of government investigatory powers, taxpayers' rights and privileges, statute of limitations, deficiency assessments and procedures, civil penalties, tax liens and levies, collection remedies, and administrative regulations and rulings are considered. The procedural aspects of litigating taxes in the Tax Court and in District Court will also be covered.

Grading: Exam

Prerequisite(s): Taxation of Income

Credits: 2

Offered: e/o Spring

Categories:
Elective

Subject Areas:
Taxation:: edit ::

Taught by: David Zoss

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