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. Prerequisite: admission to the graduate tax program or graduate accounting program or permission of Director of the MS Taxation program.