Spring 2015
    Law No.: LAW9043
    Sched. No.: 115210106

Tax Practice and Procedure Seminar*
Section 1
Malone, James L.

Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):T, 1600-1800 (WB121)
Capacity:20 **This information is current as of 05/27/2015 06:15:04 AM**
Current Enrollment:18 **This information is current as of 05/27/2015 06:15:04 AM**

Course Description:

This course is intended for 2L and 3L students who intend to pursue a career in tax law, whether in tax planning or in tax controversy work. The course will focus on the progression of a tax dispute from the planning stages through to litigation. Students will consider how to properly and accurately characterize a transaction on a tax return, how to defend the transaction at the administrative stage in an IRS audit, and, finally, how to choose a forum to litigate the tax treatment of the transaction. We will also consider certain ethical issues, IRS Circular 230 and other issues that may arise in the course of a taxpayer's dealings with the IRS and the courts.

COURSE REQUIREMENT: Substantial research paper and class participation

This course is on the approved upper-level writing requirement course list.