Tax Procedures, Penalties and Crimes - John T. Plecnik
LAW 647 Section 1
Welcome to Tax Procedure, Penalties & Crimes!
Tax Procedure, Penalties & Crimes is a three-credit course that provides a survey of tax procedure, including the rules for practice before the IRS under Circular 230 and various tax litigation issues. This course will also provide a survey of the tax penalties and tax crimes that transactional and controversy tax practitioners must regularly consider and manage in representing private and government clients. As many of you know, this course has no required textbook. Instead, we work off of my syllabus and the readings it assigns.
I have attached the syllabus for your review. Please prepare the first two assignments on the syllabus for our first week of classes. We may not complete both assignments next week, but we will not get beyond them.