Mar 28, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
Add to Favorites (opens a new window)

CETAX 540 - Tax Practice and Procedure


This course is a study of federal tax practice and procedure. Topics to be considered include audits; administrative appeal procedures; tax dispute forums; organization of the Internal Revenue Service; ruling procedure; statutes of limitations; interest and penalties; assessment; collection (including offers in compromise, liens, levies, and transferee liability); and the use and scope of the Freedom of Information Act.



Add to Favorites (opens a new window)