Curriculum Guide · Courses
Tax Practice and Procedure (Litigation)
LL.M Course 858 | 2 credit hours
Studies problems and considerations arising in the litigation of federal tax cases before the U.S. Tax Court, District Court, and the Court of Federal Claims, including jurisdictional, procedural, ethical and evidentiary issues. Practical problems of choice of forum, pleadings, discovery, privileges and tax trial practice are surveyed. Also considered are criminal tax investigations and prosecutions, IRS summons enforcement litigation, civil collection, levy and distraint, and the tax lien and its priorities. Government attorneys are utilized as guest lecturers on some of the subject matter.
Prerequisite: Taxation I.
JD students who have not taken Taxation I and Taxation II should consult Ellis Duncan (firstname.lastname@example.org) before enrolling in this course.