Curriculum Guide · Courses

Professors Joseph Judkins, Matthew Lamorena, and Saul Mezei

LL.M Course 797 | 2 credit hours

This course provides a practical overview of the fundamentals of tax controversy for students who have had limited exposure to the subject matter and want a deeper understanding of how these fundamentals may affect their own tax practice. We examine the key players and legal framework involved and then discuss audits, administrative appeals, deficiency and refund litigation, judicial appeals, and criminal and civil penalties. We emphasize practical and strategic considerations relating to discovery, choice of forum, settlement, and other topics.