Introduction

Tax Procedure and Tax Practice

This course examines the administration and enforcement of the federal tax laws.

Tax Procedure and Tax Practice

Tax Procedure and Tax Practice

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.

This upper-level substantive course examines the administration and enforcement of the federal tax laws.

Open to Tax LL.M. students only.

2 Credits

PROFESSIONAL PATHWAYS

Business and Financial Services

Intellectual Property and Privacy

Government and Public Interest Law

General Practice / Chart Your Path

 

OTHER CRITERIA

Format

Credits

Graduation Requirements

X