BUS 430 Tax Procedure and Tax Fraud
Examines civil and criminal tax fraud, emphasizing the difference between tax avoidance and tax evasion. Introduces the student to the procedures and techniques used when practicing before the Internal Revenue Service. Emphasis on the practical application of the Internal Revenue Code, Treasury Regulations, IRS Administrative documents, audits, assessments, administrative remedies, courts, IRS summonses, limitation periods, criminal tax, collections, preparer penalties, taxpayer bill of rights, and ethical considerations.