Federal Tax Procedure

3 units

This course will examine the administrative and judicial procedures for resolving federal tax disputes. Covered topics will include: Organization of the Internal Revenue Service, legal and ethical responsibilities of tax practitioners, administrative appeals procedures, Tax Court litigation, civil penalties, statutes of limitation, and collection procedures. [Any Non-Tax LL.M. Student interested in taking this course must receive special permission, and will receive a letter grade which will not calculate into their JD GPA.] See Registrar/Forms: Permission for a Non-LL.M. Tax Student to Take Graduate Law Course.