LAW 641-03 Federal Tax Practice & Procedure

This course will include the study of the U.S. tax system, the administration of the Internal Revenue Code by the Internal Revenue Service, procedural Problems in requests for administrative rulings, the handling of audits, the treatment of tax deficiencies and tax penalties, closing and compromise agreements, statutes of limitations, hearings before the Appeals Office, litigation in the U.S. Tax Court, the Federal District Court, and the U.S. Court of Federal Claims, collection matters, and criminal and civil aspects of fraud. Prerequisite: LAW 555 Income Tax I.