Seminar – 2 hours. This course focuses on the practical and procedural aspects of tax controversy before state and federal tax authorities. We will provide a mix of theory and practical skills for students wishing to engage in controversy practice before the IRS and the various California tax agencies (FTB, CDTFA, BOE, and OTA). We will cover the entirety of the lifecycle of a tax controversy, beginning with the filing of a return through the completion of an audit and ending with administrative appeals or litigation. We will also cover settlement procedures and methods to achieve negotiated settlements in tax disputes. This course will also provide practice tips and go over the variety of tools that are available to assist the modern-day tax practitioners.
Prerequisite/Co-requisite: Law 220 Federal Income Taxation.
Graduation Requirements: May satisfy Advanced Writing Requirement with instructor's permission.
Final Assessment: Paper