Prerequisites: Taxation I
This course has two main aspects: 1) the judicial and administrative mechanisms available for resolving disputes between taxpayers and the IRS as to the meaning of federal tax laws and 2) collection options available to the IRS after tax liability has been determined (along with ways by which taxpayers and third parties may challenge the IRS’s use of such options). Knowledge of the substantive rules of tax liability is not required. Accordingly, there are no pre- or co-requisites. Grading usually is based on a series of take-home simulations rather than a final exam and so typically satisfies the Skills requirement.