ACCT 542. Introduction to Federal Tax Procedure (3)

Prerequisite: ACCT 440. This course provides students with an introduction to the procedural aspects of dealing with the Internal Revenue Service. The course will introduce the students to, among other things, the organization of the IRS, investigative authority of the IRS, tax audits, administrative penalties, administrative appeals, tax collection, federal tax crimes, refund claims, examination of returns, ethics in the practice of tax, tax practitioner privileges and statute of limitation and assessments. This course provides the students with the opportunity to apply the materials learned in the course through clinical exercises in the community.


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