Seminar in Tax Procedure

L784 is taught by L. Lederman

This seminar will cover a variety of issues that arise in civil tax controversies and litigation between taxpayers and the Internal Revenue Service, which may take place in any of three federal courts, the U.S. Tax Court (where over 95% of litigated federal tax cases are docketed); the U.S. district courts; and the U.S. Court of Federal Claims. Topics that will be covered include the federal tax gap and issues in tax compliance and enforcement of the tax laws; an overview of the federal tax controversy process, from the filing of a tax return through litigation; a variety of procedural issues that arise in Tax Court litigation, including a high-profile controversy over secret factfinding; and aspects of the strategic choice between the Tax Court and the two refund courts.

The course will also include two presentations by faculty from other schools on their research on a tax procedure topic. Those colloquium sessions may be attended by other faculty, attorneys, and students.

A general familiarity with the Internal Revenue Code is helpful for this course. Therefore, prior or concurrent enrollment in Introduction to Income Taxation (or equivalent tax background, as determined by the instructor) is required.