Graduate division of National Paralegal College
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TAX PRACTICE AND PROCEDURE

TAX-506
TAX PRACTICE AND PROCEDURE
3 Credits

This course is a part of the program leading to:
Master of Science in Taxation
Master of Science in Legal Studies
Master of Science in Compliance Law

This course deals with the administration of our federal tax system. The course will focus on tax practice and procedure. It will help the student understand how the Internal Revenue Service (IRS) works. A review of the structure of the IRS along with a study of what constitutes practice before the IRS will be completed. The course also focuses on IRS audits and the administrative and judicial appeals processes. The web of interest and penalty provisions in the Internal Revenue Code will also be studied.

Course Objectives

At the completion of this course, the student will be able to:

  • Describe the organization of the Internal Revenue Service.
  • Describe who can practice before the Internal Revenue Service.
  • Describe the ethical issues associated with tax practice.
  • Explain the Internal Revenue Service Audit procedures.
  • Explain what constitutes a Large Case Audit.
  • Describe partnership audit procedures.
  • Explain the investigative authority of the Internal Revenue Service.
  • Describe evidentiary privileges.
  • Participate in accessing Internal Revenue Service Information.
  • Explain assessment procedures and related statutes of limitation.
  • Describe mitigation provisions.
  • Work within the framework of penalties and interest.
  • Explain how the IRS Appeals Office works.
  • Describe the collection process.
  • Participate in obtaining private letter rulings.