Spring 2013
    Law No.: LAW9043
    Sched. No.: 113210144

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



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):T, 1600-1800 (WB116)
Credits:3Type:Seminar
Capacity:15 **This information is current as of 05/21/2013 06:18:01 AM**
Current Enrollment:10 **This information is current as of 05/21/2013 06:18:01 AM**

Course Description:

This course is intended for 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.