Taxation Practice and Procedure
Professor E Edwin Eck
2 or 3 Credit(s)
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.