Tax Procedures, Penalties and Crimes

Course Number:

Credit Hours:
3 Credit Hours

Prerequisites: RCC*; Tax I (LAW 607). This course will provide a survey of tax procedure, including the rules for practice before the IRS under Circular 230 and various tax litigation issues. The course will also provide a survey of the tax penalties and tax crimes that transactional and controversy tax practitioners must regularly consider and mange in representing private and government clients. Transactional tax advisors need to consider penalties and crimes when structuring deals and preparing opinion letters to support those deals. Without an understanding of opinion letters and the penalty or crime risks to a client’s proposed deal structure, a transactional tax attorney fails to represent his client’s interests adequately. Indeed, this lawyer and the relvant law firm may themselves be at risk. Likewise, tax controversy attorneys must have a comprehensive understanding of penalties and crimes to represent clients effectively, whether in settlement negotiations, court or administrative proceedings. These attorneys must be able to identify the range of applicable penalties and crimes, address proof convincingly and understand relevant defenses.

Students in this class will examine relevant statutes, regulations and case law. The course will cover both the substantive law and procedural issues. Penalties addressed will include tax shelter, return preparer, responsible person, accuracy-related, delinquency and civil fraud. Methods of proof and defenses to these penalties and crimes are, of course critical to client representation and will, therefore, be covered. Satisfies the Administrative Law requirement.

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