Using case studies, this course examines the strategic, jurisdictional, and procedural problems and issues arising in the litigation of federal tax controversies before the U.S. Tax Court, District Court, Court of Claims and Bankruptcy Court. Practical problems including choice of forum, pleadings, discovery, and tax trial practice are considered. Criminal investigations and prosecutions are also discussed. Student writing assignments focus on drafting protests, pleadings and the briefing of tax issues.

This upper-level substantive course examines strategic, jurisdictional, and procedural issues arising in tax litigation.

Recommended for the following Professional Pathways: Tax; General Practice – Litigation/Dispute Resolution

Pre-requisites: Federal Income Tax: Individual

Open to Tax LL.M. students.

2 Credits