Tax Practice and Procedure Seminar

Section 1, Spring 19

Schedule Information

Enrollment: 6/16
Credits: 3
Day Time Room Start Date End Date
12/31/1969 12/31/1969

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 Requirements

Exam Info:
Midterm Type (if any): Due Date Only
Description: Paper due in the middle of the semester TBD by the instructor.

Final Type (if any): None

Written Work Product
Written Work Product: The final paper is due via EXPO by 12:00 pm (EST) on the last day of the examination period. Alternatively, a student wishing to satisfy the Upper-Level Writing Requirement may opt to do so by permission of the instructor by submitting a substantial research paper in lieu of the brief-writing assignment. Those students wishing to take this option must timely submit the required completed form to SRO. The deadline to submit the form to SRO is Feb. 25, 2019 at 4:45pm. Retroactive exceptions will not be granted.

Other Work

Other Course Details
Prerequisites: None Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

Schedule No.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Public Syllabus Link: None
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