Tax Controversies
SLN #: 31664Course Prefix: LAW-691
Course Section: 021
Credit Hours: 2
Instructor(s): Silver
Course Books: View List of Books
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/Upper-Level Writing Requirement: No
Skills Requirement: No
Simulation Course: No
Experiential Learning: No
Seminar: No
Prerequisite: Federal Income Tax
Special Withdrawal Course: No
Final Exam Given: Yes
Final Exam Type: In-Class - Completely Secure
Attendance Policy: Per Statement Of Student Policies
* The law school has a policy that is used to calculate credit hours. Please see the Statement of Student Policies.