2024-2025 Law School Catalog

LAW-2360 Taxation Practice and Procedure

This course will examine the Internal Revenue Service (IRS) as an administrative agency, its regulatory and rule making processes, tax returns, appellate practice within the IRS, deficiency assessment procedures, claims for refunds and considerations relating to choice of forum issues inherent in deficiency and refund proceedings and tax collection issues, including tax liens and levies, and transferee liability.

Credits

2