Tax Controversies

SLN #: 27560
Course Prefix: LAW-691
Course Section: 026
Credit Hours: 2
Instructor(s): Grewal

Course Description:
Most tax classes focus on issues relating to the proper tax liability of a taxpayer, and not necessarily on how the IRS goes about collecting taxes and administering the tax laws. This course addresses that topic. Subjects that will be covered will include judicial deference to agency guidance, procedural issues related to the examination and filing of returns and the payment of taxes, the attorney-client and other privilege matters, the IRS’s investigatory powers, and the IRS's assessment and collection procedures.

Class participation will count for 20% of your final grade. You may take a final exam or write a paper for the other 80% of your grade, at your option. I will provide a specific paper topic, and students who successfully complete the paper should satisfy the seminar writing requirement. Further details regarding the writing assignment will be discussed on the first day of class.

If a student instead wishes to use the course to satisfy the graduation writing requirement, the student will need to select his or her own topic and write a paper that makes an original contribution to the existing literature on tax controversies. Additionally, approval from law school administration will need to be obtained, in accordance with the Statement of Student Policies.

Additional Information:
Credit Hours: 2
Grading Option: Numeric Grade and ONE-Time Pass Option is Available, or Letter Grade Only
Written Assignment: Paper option in lieu of exam
Graduation Writing Requirement: Yes, With Instructor's Approval*
Flexible Writing Requirement: Yes*
Skills Requirement: No
Note: Only one of the above listed requirements can be fulfilled with this course.
Experiential Learning: No
Prerequisite: Prior or concurrent registration in any tax course
Limited Enrollment Number: 15
Final Exam Given: Yes, unless student elects to write paper
Final Exam Type: In-Class - Completely Secure
Participation Points: Class Participation will constitute 20% of the grade; the remaining points will be determined by exam or paper, at the student's option
Attendance Policy: Per Statement of Student Policies
Additional Attendance Policy: Absences will factor into Class Participation grade

* The law school has a policy that is used to calculate credit hours. Please see the Statement of Student Policies.