Tax Procedure | TAX-4004
This required course addresses foundational procedural matters that must be addressed in resolving tax controversies with the Internal Revenue Service. Topics covered include filing obligations, statutes of limitation on assessment and collection of taxes and claims for refund, statutory notices, administrative appeals, limitations on injunctions against the assessment and collection of tax, examination procedures and collections procedures. Students are also introduced to ethical obligations of tax advisors.
Credit Hours: 1
ULW: This course does not satisfy the Upper Level Writing requirement (ULW)