Federal Tax Practice & Procedure

Credit Hours: 2
Note: W

This course will provide students with an overview of practice before the Internal Revenue Service and procedures involved in tax controversies at the administrative level through civil court litigation. With a focus on practical skills, the course will prepare students for federal tax controversy practice and federal litigation. Through problems and practical exercises presented each week, the class will represent a fictional taxpayer from examination through litigation. Students will be given practice-based writing assignments, including responding to Information Document Requests, responding to a procedural motion, and moving for summary judgment. The course will culminate in mock oral arguments at the U.S. Court of Federal Claims before a judge of the court.