ACCOUNTING AND TAXATION
ACCT-631
Tax Research and Procedure (3)
Course Level: Graduate
Thorough analysis of techniques for performing sophisticated tax research including on-line services, treatises, IRS sources, and court decisions. Analysis of tax procedure including IRS organization; audit procedures; assessment, collection, and refunds; limitations; penalties; responsibility in tax practice. Emphasis on practical applications. Prerequisite: admission to the graduate tax program or graduate accounting program or permission of Director of the MS Taxation program.