ACCM 6090 - Tax Practice and Procedure

Credits: 3 (3 + 0)

Prerequisite(s): Master’s standing and ACCM 5090 or ACC 4090

Description: This course covers the organization of the Internal Revenue Service (IRS), the return filing process, the assessment process, the refund process, civil penalties, practice before the IRS, criminal investigations, fraud, prosecutions, the collection process, practical applications of IRS rules and aspects of case law.