TAX 716 & 717 COMBINED - TAX COURT LITIGATION AND REFUND LITIGATION
CREDIT:( 43 CPE Hours, 36 CLE Hours; 3 Semester Units)
*this course is currently unavailable*
DESCRIPTION:
An introduction to litigation that can be filed in the U.S. Tax Court. The Course will cover several important areas such as: (i) the Court’s subject matter jurisdiction; (ii) the location of the Court; (iii) common pleadings used in resolving Tax Court cases; (iv) judgments and the types of decisions which can be entered; (v) the effect of res judicata and collateral estoppel as applied in the U.S. Tax Court; (vi) small tax case proceedings; (vii) composition of the Court; (viii) trials and post-trial pleadings; (ix) the statutory notice of deficiency; (x) trial preparation; (xi) the Court required Stipulation of the parties; (xii) motion matters; (xiii) trial location; (xiv) admission to practice before the Court; and (xv) burden of proof.
FEDERAL TAX REFUND LITIGATION Introductory course dealing with the federal laws and civil procedures relating to the filing of refund suits in the refund courts in order to adjudicate a taxpayer’s tax liability. The Course topics including the following: (i) refund procedures; (ii) administrative refund claims; (iii) time limits for filing refund claims; (iv) time limits for filing refund suits; (v) subject matter jurisdiction of the Court; (vi) subject matter jurisdiction of the U.S. Bankruptcy Court as it relates to tax litigation; (vii) judgment for liability; (viii) the requirement of an overpayment; (ix) the recover of attorney’s fees; (x) important case law; (xi) burden of proof on issues; (xii) appeals; (xiii) consequences of other proceedings involved in tax matters as it relates to refund claims; (xiv) computation of tax refund and claims for credit for funds paid by third parties.
FORMAT: DVD
REQUIRED TEXT:
Thomson RIA's
IIT- Litigation of Federal Civil Tax Controversies by Warren, Gorham & Lamont.
ISBN: 9780791353066
- To order contact Will Williamson at 1-888-613-2241 or direct 1-734-205-2895 or e-mail william.williamson@thomsonreuters.com. ($105) for student edition.
This course and text will discuss the process involved in successfully litigating federal tax controversies. Any practitioner confronted with a possible civil tax controversy should find this course and book useful.
INSTRUCTOR: Kevin Jackson
INSTRUCTOR BIO: Kevin Jackson
EXAM OPTIONS: Final On-Line Exam. The On-Line Exam is the only exam option acceptable for this course. To download the instructions, please go to the Exams webpage in the Student Area.
