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LAW G531: Tax Procedure
Summer 2024 • Section 51

Course offerings for are still tentative. The information below is subject to change.

Course Description

This course will provide an overview of tax controversies before the Internal Revenue Service during the administrative stage through the commencement of litigation. Taught from a practical perspective, students will learn how to resolve disputes over what is often clients’ largest expense -- taxes. Students will examine statutes, regulations, and case law, and they will participate in simulated exercises involving mock IRS notices and transcripts. The course will cover the assessment of tax deficiencies, civil penalties, statute of limitation issues, tax collection issues, claims for refund, discharging taxes in bankruptcy, appeals conferences, joint liability issues, trust fund assessments, obligations of practitioners, and taxpayers’ rights. At the end of this course, students should understand: 1) the organizational structure and authority of the Internal Revenue Service in administering the Internal Revenue Code and collecting federal taxes, 2) the procedural rights of taxpayers to contest a proposed assessment and claim for refund, 3) taxpayer options in resolving collection issues and contesting unreasonable enforcement actions, and 4) how to strategically think about a taxpayer’s case to resolve a pending tax issue and minimize his/her exposure to additional civil tax issues (and potential criminal issues) before the Internal Revenue Service.


Day/Time Location Note
Th 6:00-8:20 PM Online Meeting Classes end 7/27

Additional Time Requirements

Last day of Grad Tax Classes is July 25th. Exams for Graduate Tax Program courses will be administered in the beginning of August.

Course Details

  • James Malone
Credit Hours

2 Credits



Course Type
  • Exam
Course Modality

Online Synchronous

Fulfills J.D. Requirement




Registration Info

Registration Notes

This is a Graduate Tax Program course. JD students must obtain permission to register from Kathy Mandelbaum, Interim Program Director, at


You must have completed the following courses before enrolling in this course:

  • LAW 0600 (Taxation)

Book List/Materials