3 hours Covers federal tax practice and procedures with particular emphasis on issues of current importance. Also delves into matters of tax policy and issues of particular importance in tax enforcement. Material important and relevant to participation in the Low Income Taxpayer Clinic is also covered.
Prerequisite(s): ACCT 5310. Student must have completed at least 18 hours of graduate-level course work before enrolling.
May be repeated for credit for a maximum of 6 hours.