ACCT-631 Tax Research and Procedure (3)

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. Crosslist: ACCT-431. Grading: A-F only. Restriction: Accounting (MS), Taxation (MS), or Tax (Graduate Certificate).