Federal Tax Procedure

  • Typically offered every other year

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)

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