TAX 540 TAX PRACTICE, PROCEDURE, AND ETHICS

This course is a study of federal tax practice and procedure, with a focus on ethical decision-making. 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

TAX 505 or TAX 405

Distribution

TAXATION