Course Details

Tax Audits, Appeals, and Litigation

This course builds on the materials considered in Tax Procedure and considers the role of the attorney in effectively representing a client in the four stages of dealing with the Internal Revenue Service--audit preparation, audit management, administrative appeals, and litigation. For example, the audit preparation segment will consider the identification and preparation of technical issues, preservation of facts and documents, and preservation of the privileges of confidentiality. The audit management segment will consider the Services fact-gathering authority, responding to proposed adjustments raised by the Service, procedures and strategies for dealing with the Service, requesting competent authority relief, and achieving finality for settled issues. The administrative appeals segment will consider the procedures and strategies available to the taxpayer to present its position to the Services Appeals Office, including preparation of an effective protest. Finally, the litigation segment will consider the litigation process from beginning to end, including choice of the best litigation forum, the discovery process, the selection and use of expert witnesses, the trial process, and appellate review of an adverse decision of the trial court. All segments of the course will explore the pros and cons of the various alternative and early dispute resolution procedures that are available to the parties, including private letter rulings, technical advice,"fast track," early referral to Appeals, mediation and arbitration. Prerequisites: Tax Procedure desired but not required. Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates. Final Examination

Catalog Number: TAXLAW 676
Practice Areas: Taxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Tax Program Course

Course History

Spring 2016
Title: Tax Audits, Appeals, and Litigation
Faculty: Aland, Robert H. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 22     Actual: 6