Details

Tax Procedure

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, statutes of limitation, mitigation provisions, interest calculations, civil penalties, audit procedures, deficiency notices, choice of forum, administrative protests, closing and compromise agreements, claims for refund, and tax liens and collection mechanisms. This is a tax procedure course that does not overlap with the Tax Policy and Procedure seminar. Pre-requisite: 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.


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 2013
Title: Tax Procedure
Faculty: Comeau, John (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 10



Fall 2012
Title: Tax Procedure
Faculty: Comeau, John (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 11



Fall 2011
Title: Tax Procedure
Faculty: Comeau, John (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 15



Fall 2010
Title: Tax Procedure
Faculty: Comeau, John (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 65     Actual: 19