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    Apr 24, 2024  
2018-2019 Law School Student Handbook 
    
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

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.)


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