ACCT 77263 - (was 7372) Federal Tax Practice and Procedure

Three credit hours.

Was ACCT 7372. To gain a general knowledge about the IRS’s organization and the procedures used to administer the Internal Revenue Code, including the rules of practice before the IRS, ethical considerations, statute of limitations, examinations, penalties, appeals, assessments, collections, claims for refund, and some of the basic rules concerning criminal tax fraud. Open only to MBA students and students in graduate accounting and taxation programs.

Prerequisites: ACCT 7367 or 5323 or ACCT 75563 with a grade of B or greater or ACCT 4323 with a grade of C or greater.
Concurrent: ACCT 75563 is allowed.