LAW 866 - Federal Tax Procedure & Enforcement

3 cr hrs

Description This course is a study of the procedures for enforcing the federal tax laws and disputing tax enforcement actions. The course is organized around four units: Noncompliance with the tax laws, taxpayer compliance, IRS investigation and determination of tax liability, and judicial review of the actions taken in the previous three units. Topics include civil and criminal penalties, collection, voluntary compliance, the IRS’s investigatory authority, the IRS’s internal appeals process, the IRS’s determination of a deficiency, and litigation in three different trial courts for tax cases.

Prerequisites and Corequisites
Pre- or Co-requisite: LAW 824 or ACCT 430

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