ACCT 7372 - Federal Tax Practice and Procedure

Three credit hours.

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 7355 with a grade of B or greater or ACCT 4323 with a grade of C or greater.
Concurrent: ACCT 7355 is allowed.