Taxation: Practice, Procedure and Ethics

Death and taxes are two sure things in life. As a professional working as a CPA or accountant, tax procedure is something that you will encounter frequently in your field. Most taxpayers will rely on their accountant or CPA when tax issues arise and will seek your professional guidance to navigate the procedures associated with their tax controversy or issue. It is crucial that CPAs and accountants understand not only the substantive tax law, but also but how a typical tax dispute is resolved through federal tax procedure.

This course will help CPA’s and accountants gain knowledge to help their clients in dealing with the procedural intricacies of dealing with the Internal Revenue Service and its related branches.
 
Accountants and CPAs are often asked to advise their clients on a broad range of issues that are covered in this class. Course Topics include:

• Tax case analysis (from examination to appeals)
• Tax Court procedures
• Federal tax practice
• Ethical issues under Circular 230
• IRS examinations and appeals
• Deficiency assessments
• Statues of limitations on assessment and collection of tax liabilities
• Civil penalties against taxpayers
• Criminal penalties and criminal tax prosecutions;
• Claims for the refund of federal income.

Students will obtain a practical and comprehensive understanding of Federal Tax procedure and will explore case strategy by learning the different strategies involved during each phase of a tax case from start to finish. The content of this course serves as a fundamental centerpiece in any CPA or accountant’s successful tax practice.

Format: This course is offered in a Live-online synchronous format. Meetings are in real time online via a remote learning platform such as Zoom. Classes meet at regularly scheduled times, and you can interact with your instructor and your classroom peers in real time. This course cannot be completed at an accelerated rate. Course attendance is required. UCSD Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time. 

Note: Prerequisite: Federal Individual Taxation (BUSA 40047) or equivalent.