TAX PROCEDURE AND TAX PRACTICE (TAX 400) (2 Credits)

The course examines the administration and enforcement of the federal income tax laws, including preparation and filing of returns, withholding and information reporting, administrative determination of liability, penalties and interest, audits, summonses, deficiencies and assessments, conference and settlement, limitation periods and their mitigation, transferee liability, collections and tax liens, burden of proof, choice of forum, and other features of civil tax litigation.