LLM - 319 Federal Tax Procedure

3 unit(s)
This course provides an overview of federal tax procedures, including Internal Revenue Service practices and policies and the correlative rights and privileges of taxpayers. Coverage includes the regulatory process, the audit and administrative appeals process, choice of litigation forum, and assessment and collection practices. (Offered through the LLM in Taxation and Estate Planning Programs. JD students are required to have completed the LLM 330 Characterization of Income & Expenditure course (or its equivalent), or have significant relevant tax work experience. Additionally, JD students seeking to enroll must obtain the approval of the program director.)

Select the appropriate link below to view the course catalog and course schedule on the GGU website:

Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law