Walsh Catalog 2021-2022

Walsh

TAX 540 TAX PRACTICE AND PROCEDURE

This course is a study of federal tax practice and procedure. Topics to be considered include audits; administrative appeal procedures; tax dispute forums; organization of the Internal Revenue Service; ruling procedure; statutes of limitations; interest and penalties; assessment; collection (including offers in compromise, liens, levies, and transferee liability); and the use and scope of the Freedom of Information Act.

Credits

3

Prerequisite

None

Distribution

TAXATION