This course focuses on the processes and procedures involved in the determination and collection of tax liabilities. In addition to class discussions, students will participate in exercises designed to acquaint them with tax practice and client representation before the Internal Revenue Service and in federal courts. Topics include administrative rulings, examination procedures, innocent spouse determinations, pass-through entity examinations, summons authority, administrative resolution of tax disputes, tax litigation, collection issues, and criminal tax investigation and prosecution. Enrollment limited.
Prerequisite: Federal Taxation.