Course Details

Tax Procedure

This course considers the procedural issues encountered in tax cases at the administrative level and at the start of litigation, including the structure of the Internal Revenue Service, filing requirements, Circular 230, the Freedom of Information Act, summons authority of the IRS, IRS audits and method of proving income, statute of limitations, the Appeals Office, tax litigation, claims for refund, assessment procedures and notices of deficiency, civil penalties and interest, criminal tax sanctions and procedures and the collection process. This is a tax procedure course that does not overlap with the Tax Policy and Procedure seminar. Registration Requirements: Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. Method of Evaluation: Examination

Catalog Number: TAXLAW 675
Practice Areas: Taxation Practice Area
Additional Course Information: LLM tax course open to JD students,  Tax Program Course


Course History

Fall 2017
Title: Tax Procedure
Faculty: Comeau, John (courses | profile)
Section: 1     Credits: 2.0
Capacity: 25     Actual: 6

Fall 2016
Title: Tax Procedure
Faculty: Comeau, John (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 15

Fall 2015
Title: Tax Procedure
Faculty: Comeau, John (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 14

Fall 2014
Title: Tax Procedure
Faculty: Comeau, John (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 5