Current students must register through the Recorder’s Office, which also oversees student files and posts grades.
Associate Director of Student Affairs
Phone: (812) 855-1888
E-mail: adlanham [at] indiana [dot] edu
Indiana Law students can build their own plan of study by taking classes from a number of different areas, or they can choose an area of focus.
Description 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, including the United States Tax Court. Topics that will be covered include an overview of the tax controversy process; a variety of procedural issues that arise in Tax Court litigation, include the controversy over confidential factfinding; and aspects of the strategic choice between the Tax Court and the #refund# fora. The course will also cover certain aspects of tax administration, such as issues that arise in tax compliance and enforcement of the tax laws. 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.
Faculty L. Lederman
|Spring 2009 - 2010||Seminar in Tax Procedure||Lederman, L.|