COURSE DESCRIPTION 2012 2013

Tax Practice and Procedure

Prof. William T. Corbett,

2 credits day; 2 credits evening.

This course will examine the Internal Revenue Service (IRS) as an administrative agency, its regulatory and rule making processes, tax returns, appellate practice within the IRS, deficiency assessment procedures, claims for refunds and considerations relating to choice of forum issues inherent in deficiency and refund proceedings and tax collection issues, including tax liens and levies, and transferee liability.

Elective Course

Meets Financial Services Concentration Requirements

Final Exam Required