LAW7669 - Federal Tax Practice and Procedure

LAW7669 - Federal Tax Practice and Procedure

Course Number: 

7669

Type: 

Lecture

Credits: 

3

Prerequisite:

Federal Income Tax (Law 7661)

This course includes the study of the U.S. tax system, the administration of the Internal Revenue Code by the I.R.S., request for administrative rulings, the handling of audits, the treatment of tax deficiencies and penalties, closing and compromise agreements, statutes of limitation, hearings before the Appeals division, litigation in the U.S. Tax Court, the Federal District Court and U.S. Court of Claims, tax liens, and the civil and criminal aspects of fraud.