Tax Controversies



SLN #: 88383
Course Prefix: LAW-691
Course Section: 014
Credit Hours: 2
Instructor(s): Chodorow

Course Description:
This course will focus on Federal income tax procedures and practice. It will examine the process by which taxes are determined, reported, assessed, challenged, adjudicated, and collected. It will focus on the duties of the taxpayer, internal processes at the Internal Revenue Service, taxpayer interactions with the IRS leading up to a final determination of income taxes owed, avenues for challenging a final determination, and collection practices. We will study the relevant Internal Revenue Code provisions, Treasury regulations, and cases. This course is useful to any student who plans to give tax advice to clients or to represent clients in tax controversies.

Additional Information:
Credit Hours: 2
Grading Option: Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Prerequisite: Federal Income Tax
Final Exam Given: Yes
Final Exam Type: In-Class
Attendance Policy: Per Statement of Student Policies
Online Course Site: Blackboard