Students will learn how to
represent taxpayers in:
- the audit process
- the administrative appeals process
- judicial forums, namely the U.S. Tax Court,
U.S. District Courts, and the U.S. Court of Federal
Claims
- the tax collection process
Students will learn how to address typical taxpayer
goals of achieving the best result in a timely fashion
by minimizing exposure to civil tax penalties and
interest.
Learning tax procedure assists practitioners who
engage in tax planning. Such practitioners can communicate
to their clients the importance of planning and can
prepare documents with an eye to avoiding conflict
with the Internal Revenue Service, and failing conflict
avoidance, to being successful if conflict occurs.
To qualify for three academic credits, students
will also complete some written assignments in which
they will apply their knowledge to practice situations. |
