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Federal Tax Procedure

Prerequisite: Income Tax I
Evaluation Method: Final paper with presentation
Capstone: No
WIE: No

Federal Tax Procedure - Professor Dan Eller

Course Number: LAW-358
Course Type: Foundational
Credits: 3
Enrollment Limit: Determined by the Registrar
Description: This course will cover the procedural aspects of resolving federal tax controversies, from representing taxpayers in IRS audits to litigating tax controversies in the federal courts. Topics will include refund claims, statutes of limitation, administrative appeals, choice of forum for tax litigation, prepayment and refund litigation, and collection alternatives.

Textbook: Tax Controversies: Practice and Procedure 3rd ed, by Lederman and Mazza (Lexis Nexis)

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