Jul 01, 2025  
Graduate Catalog 
    
Graduate Catalog
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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, refund claims, 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 75563  with a grade of B or greater, or ACCT 42363 (was 4323) with a grade of C or greater.
Concurrent: ACCT 75563  is allowed.



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