Federal Tax Practice and Procedures

This course provides practical knowledge of the day-to-day practices and procedures of the Internal Revenue Service from rulings, collections and criminal enforcement with specific references to statutes and regulations. Students are introduced to the civil component of a tax practice with an emphasis on changes mandated by the IRS Restructuring and Reform Act of 1998. This course enables taxpayers and practitioners to deal effectively with the IRS in representing themselves or a client and ensure that Service personnel do not overstep the bounds of their authority or fail to act in accordance with Service procedures in dealing with taxpayers. Topics include administrative structure of the IRS; ethical duties of taxpayers and practitioners; preparer penalties and the statute of limitations; IRS authority to obtain records from taxpayers, tax clients and third parties; consequences of noncompliance; IRS procedures in determining, reviewing, litigating and collecting tax deficiencies; and the roles of the Examination Division, Appeals Division, Collection Division and Criminal Enforcement Division.