2021-2022 Catalog 
    
    Mar 29, 2024  
2021-2022 Catalog [ARCHIVED CATALOG]

LAW70470 - Introduction to Federal Taxation

(2 units)
This course covers a broad (but not deep) overview of all facets of Federal tax law. Students will learn who makes the rules, who enforces them (and how), how the IRS collects tax, and how criminal law and tax law may intersect. Students will also learn about practitioner ethics rules. After taking this course, students should have a better understanding of roles Congress, the IRS, the Department of Justice, and the courts play in the US Federal tax system.