2021-2022 Graduate Catalog 
    
    Jan 26, 2022  
2021-2022 Graduate Catalog

ACCT 6609 - Federal Tax Practice and Procedure


A study of the history and organization of the Internal Revenue Service, the selection of returns for audit, and the review steps at the administrative level. Code provisions covered will include filing requirements, statutory notices, restriction on assessment, statute of limitations, refund procedures, waivers, closing agreements, protests, and rulings. 3 credits.