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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