Curriculum Guide · Courses
Tax Practice and Procedure (Administrative Practice)
LL.M Course 856 | 2 credit hours
Examines the administration and enforcement of the Internal Revenue Code, including requests for letter rulings, technical advice, closing agreements, preparation and filing of returns, audit procedures, administrative appeals, deficiencies, assessments, jeopardy assessments, termination of the taxable year, penalties, interest, and the statute of limitations.
Prerequisite: Taxation I.
JD students who have not taken Taxation I and Taxation II should consult Ellis Duncan (email@example.com) before enrolling in this course.