Law Intersession: Tax Practice & ProcedureClass Term:
Spring Term 2021-2022Catalog Number:
1 (1 Contact, 0 Field)Graduation Requirements:
IntersessionFull Year Course:
This course is part of the Law School’s pilot “intersession”, which runs from Wednesday, January 5 to Tuesday, January 11. To receive credit for this short, intensive, one credit course, students must attend class every day for approximately 2.5 hours and should expect to spend roughly twice that amount of time outside of class working on class related activities.
The students should develop an understanding of the Federal tax system as it relates to the structure of Title 26, the tax audit process, administrative appeals, civil and criminal tax penalties and contests thereof, criminal tax prosecutions, attorney client privilege, attorney work product, the tax collections process and related rights and remedies, and portions of Title 28 and the Federal Rules of Civil and Criminal Procedure regarding civil and criminal tax litigation. Upon completion the students should be equipped to handle the foregoing matters whether or not they specialize in tax controversies.
This course has been flagged as a distance education course. This means this class is one in which students are separated from the faculty member or each other (other than specially accommodated students) for more than one-third of the instruction and the instruction involves the use of technology to support regular and substantive interaction among students and between the students and the faculty member, either synchronously or asynchronously.