LAW 915: Federal Tax Procedure (2-3)

A study of the chronology of tax disputes, from examination by the IRS to final disposition of the case by settlement or court decision. Includes the IRS' procedure for return administration, the administrative appeals process, statutes of limitation on assessment, choice of forum, Tax Court jurisdiction, overpayment, and refund procedures. Prerequisite: Federal Income Taxation. Taxation of Business Enterprises is recommended, but not required. LEC
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