Civil Tax Procedure (1-3 credits)

Most tax work is planning and structuring transactions. What happens, though, if the IRS disagrees with the way a client’s return reports the tax effects of a transaction. This course explores the administrative and judicial processes by which tax controversies are resolved. Topics include the structure of the IRS, audits, administrative appeal, and prepayment and refund litigation. It discusses as well important related matters such as penalties on taxpayers and their advisors, secondary liability (i.e., times when persons other than the principal taxpayer can be held liable), statutes of limitation and their mitigation, and collection of determined liabilities (i.e., what the IRS can do to secure payment not made “voluntarily” and what steps can be taken to protect taxpayers and third parties from overly aggressive collection). 

The course will have a skills component, such as drafting Tax Court pleadings and other documents. In the 3-credit version, the course also will examine major anti-abuse rules.

There are no pre- or co-requisites for this course. Taxation I deals with substantive rules while Civil Tax Procedure deals with procedural rules. Civil Tax Procedure does not depend on Taxation I, and it does not substitute for it.