This course introduces the student to the structure, organization, practices and procedures of the Internal Revenue Service. The course is intended to give students an understanding of the organizational makeup of the Internal Revenue Service and the authority of its various employees. The different approaches to resolving tax controversies will be explored through the study of assigned readings and in-depth class discussions. The course will be conducted in a seminar-like fashion with each student expected to make significant contributions to class discussions. Attentiveness to news items affecting the area of federal tax procedures is expected, as well as conveyance to class of these newsworthy developments. Prerequisite: TXX 5762.

( GMP 5762 OR TXX 5762 )

Learning Outcomes
1) An understanding of the legal and ethical rules of practice before the IRS
2) An understanding of the audit and investigative authority of the IRS
3) An understanding of the IRS¿ administrative appeals process
4) An understanding of the Federal tax assessment and collection process
5) An understanding of the rules for penalties and interest on Federal tax deficiencies
6) An understanding of the rules for statutes of limitation on assessments and claims for refunds
7) An understanding of the rules for access to IRS information
8) An understanding of criminal tax procedure.

1. Required Materials


1. Textbooks

Federal Taxation: Practice and Procedures - 9.Edition Meldman & Sideman
Commerce Clearing House
ISBN: 9780808021674

Notes: Textbooks may be purchased from the NSU Bookstore by calling 1-800-509-2665 or online at www.nsubooks.bkstore.com.


APA Manual
Effective October 1^st 2009, the 6th edition of the APA Manual is required for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.



2. Recommended Materials

Leandra Lederman and Stephen W. Mazza
Tax Controversies: Practice and Procedure
ISBN: 0-8205-539-56
Journal of Tax Practice and Procedure published by CCH six times a year.

Effective Writing: Handbook For Accountants, 3rd ed.- May

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.