IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF TAXES
JON FORMAN,
Professor
v.
THE BEST AND THE BRIGHTEST,
Students
)
)
)
)
)
)
)
)
)
CIVIL ACTION NO. 7201
JUDGE DOLLARS
SUMMONS
To the above Students:
You have registered in the course, Tax Procedure, taught by the above-named professor,
and you are hereby directed to appear and attend this class throughout the semester on Mondays
from 9:00 a.m. to 9:50 a.m., in Classroom 4. Additional details are set forth in the attached
Complaint.
Issued this 22th day of August 2011.
J. Cheever Loophole, III
J. Cheever Loophole, III
Clerk of Court
Jon Forman, pro se
Alfred P. Murrah Professor of Law
College of Law
University of Oklahoma
300 Timberdell Road
Norman, Oklahoma 73019
This summons was served on August 22, 2011.
Leandra Lederman
YOU MAY SEEK THE ADVICE OF THE PROFESSOR ON ANY MATTER
CONNECTED WITH THIS COURSE.
IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF TAXES
JON FORMAN,
)
)
Professor
)
)
)
THE BEST AND THE BRIGHTEST,
)
)
)
CIVIL ACTION NO. 7201
JUDGE DOLLARS
Students
)
COMPLAINT
The Professor, Jon Forman, complains and alleges as follows:
1. Class Content. This course focuses on tax administration and the resolution of
disputes between taxpayers and the IRS. This will include such topics as returns, assessments,
tax research, tax litigation, penalties, and administrative procedures. Students will complete a
series of written projects in order to learn the dynamics of federal tax research, practice, and
procedure. Grades will be based primarily on practical written assignments; however, this class
will not satisfy the Graduation Writing Requirement. There is no final examination. There are
no prequisites, but Individual Income Tax would certainly help.
2. Download this Syllabus (with hyperlinks) at http://jay.law.ou.edu/faculty/jforman,
click on Teaching Material.
3. Required Text, etc. The following book is required for this course:
a. Leandra Lederman & Stephen W. Mazza, Tax Controversies: Practice and
Procedure (LEXIS, 3rd ed. 2009), ISBN: 9781422422632.
b. Recommendations:
1) Go to http://taxprof.typepad.com/taxprof_blog/2009/04/managingyour.html, and subscribe to Tax Posts (or All Posts). (Think about making
this a home page, icon, or bookmark.)
2) Go to http://services.taxanalysts.com/Login, and log in. Username is
“formanj”; and Password is “jformanlaw” (password is case sensitive).
(Think about making this a home page, icon, or bookmark.). Login, click
on the “Edit my e-mail profile” link on the right side of the screen, enter
your e-mail address (twice), click on submit, then select the “Tax Notes
1
Today: Daily Headlines & Abstracts” option, and choose SAVE
STANDARD E-MAIL PREFERENCES.
3) Go to http://intelliconnect.cch.com/scion/logout.jsp. When accessing
from off-campus, please go to www.law.ou.edu/library; in the left-hand
menu click on CCH Intelliconnect. (Think about making this a home
page, icon, or bookmark.)
4) Get your Lexis account set up, as there are more tax materials there
than on Westlaw. Note, you can select tabs in both Westlaw and Lexis
which gather the tax databases in one place. (Think about making this a
home page, icon, or bookmark.)
4. Assignments. Assignments in this course refer to the Casebook. Except as otherwise
provided below, read the assignments in the Casebook, read the key Code and regulation
sections online, and think about the problems in the Casebook. Also, complete the
indicated written assignments. Finally, if time permits, scan the latest events mentioned
in the e-mails from Taxprof and Tax Notes Today.
Class
August 22, 23
August 24
August 29, 30
August 31
September 6, 7, 12
September 13, 14
September 19, 20
Friday, September 23
September 21, 26
September 27, 28
Assignment
Chapter 1, §§ 1.01 – 1.04
Problems 1-6
Chapter 2, §§ 2.01 – 2.03
Problems 1-2
Chapter 2, §§ 2.04 – 2.05;
Find and read Mayo Found. for
Med. Educ. & Research v. United
States, 131 S. Ct. 704 (2011)
Problems 3, 6 (letter ruling
request)
Chapter 3 (skip § 3.04)
Problems 1-2
Chapter 20
Chapter 4, §§ 4.01- 4.02, 4.03[A][3]
Problems 1, 2, 5
Chapter 5 (skip § 5.03)
Problems 1-3, 5 (protest)
Letter Ruling Request due to
faculty secretaries by 2:00 p.m.,
get a time stamp
Chapter 6 (skip §§ 6.02[B],
6.03[B][2], 6.04)
Problems 1-3, 6, 7 (FOIA request)
Chapter 18, Problems 1-6
2
Subject Matter
Introduction to Federal Tax
Controversies
IRS Rulemaking
Private Letter Rulings
Tax Returns and Examinations
Conducting Tax Research
Summonses and Privileges
IRS Appeals
Confidentiality and Disclosure
Ethical Issues in Tax Practice
Class
October 3, 4
Assignment
Chapter 7 (skip § 7.04)
Friday, October 7
Protest due to faculty secretaries
by 2:00 p.m., get a time stamp
Chapter 8 (skip §§ 8.07, 8.08)
Problems 1-2, 5 (petition)
Chapter 9
Problems 1-4
FOIA Request due to faculty
secretaries by 2:00 p.m., get a time
stamp
Chapter 10
Problems 1-4, 6, 7 (refund claim)
Chapter 11, §§ 11.01- 11.06,
11.07[B]
Problems 1, 3, 4, 5
Chapter 12 (skip §§ 12.02[E],
12.04-12.05)
Problems 1, 2.A-B, 3
Hand out the final writing
assignment.
Chapter 13 (skip § 13.04)
Problems 1A-C, 2-3
Petition due to faculty secretaries
by 2:00 p.m., get a time stamp
Chapter 14 (skip McDermott,
§§14.03[A][3], 14.04[B])
Problems 2-4
Chapter 15 (skip § 15.05)
Problems 1-4.
Just read §§ 16.01, 16.02
October 5, 10
October 11, 12, 17
Friday, October 21
October 18, 19, 24
October 25, 26
October 31, November 1
November 2, 7
Friday, November 4
November 8, 9
November 14, 15
November 16
Friday, November 18
November 21
November 22, 28, 29
November 30
Friday, December 16
Subject Matter
Restrictions on Assessment of
Tax
United States Tax Court
The Notice of Deficiency
Overpayments, Refund
Claims, and Refund Litigation
Tax Litigation and Settlement
Civil Tax Penalties
Interest
Liens, Levies, and Other
Collection
Offers in Compromise,
Installment Agreements
Collection Due Process
Procedures
Refund claim due to faculty
secretaries by 2:00 p.m., get a time
stamp
Just read § 17.01
Joint and Several Liability
Chapter 18 (skip §§ 18.05-18.06)
Ethical Issues in Tax Practice
Problems 1-5
We’ll see
Final writing assignment due to
faculty secretaries by 2:00 p.m.,
get a time stamp
3
5. Course Requirement and Grading Standards. Each student is expected to attend all
class sessions and to participate in discussions. Students will submit a Letter Ruling Request, a
Protest, a FOIA Request, a Petition, a Refund Claim, and a Final Writing Assignment. Each
student’s grade will be based on individual participation and contribution to the class and their
written submissions. The final course grade will be based on the following: (i) 20% for class
participation, (ii) 10% for the Letter Ruling Request, (iii) 10% for the Protest, (iv) 10% for the
FOIA Request, (v) 10% for the Petition, (vi) 10% for the Refund Claim, and (vii) 30% for the
Final Writing Assignment.
6. Office Hours. Generally, MTW before and after class, but stop by any time.
7. Class Attendance Policy. Each student must attend class, and students are expected to
be on time. If classes are cancelled for any reason attendance may be taken at any make-up
classes. If you come to class, I will assume that you are prepared and will feel free to call on you
and, as previously mentioned, I may raise or lower your grade based upon class attendance and
participation. If you miss or are unprepared for more than eight classes, however, you will
receive an AF.@
8. Computer Policy. Personal computers are tolerated as long as they do not distract
other students. When called upon, you should immediately close your computer. I believe that
students are better off not bringing a computer to class. Cell phones and pagers must be turned
off.
9. Students with disabilities. The University of Oklahoma is committed to providing
reasonable accommodation for all students with disabilities. Students with disabilities who
require accommodations in this course are requested to speak with the professor as early in the
semester as possible. Students with disabilities must be registered with the Office of Disability
Services prior to receiving accommodations in the course. The Office of Disability Services is
located in Goddard Health Center, Suite 166, phone 405-325-3852 or TDD only 405/323-4173.
10. Other (latest at http://jay.law.ou.edu/faculty/jforman).
Some Job Hunt Locations on the Web. The following are a few locations for finding jobs on the
web. Be active. It’s up to you to find a job and build your career. Good luck!
a. USA Jobs: http://www.usajobs.gov
b. Revenue Service: http://jobs.irs.gov/;
http://www.youtube.com/IRSVideos#g/c/C229B1637C71A518
1) In general: http://jobs.irs.gov/; http://jobs-irsgov.tmpqa.com/car_other_atty_intern.html
2) Office of Chief Counsel: http://www.jobs.irs.gov/mn-attorney.html
3) Criminal Investigation Division: http://jobs.irs.gov/midcareer/lawenforcement.html
c. Recruiters
1) Tax Search: www.taxsearchinc.com
4
2) Tax Talent: http://www.taxtalent.com
3) ET Search, Inc.: http://www.etsearch.com
d. Accounting Firms
1) Ernst & Young: http://www.ey.com/US/en/Careers
2) Deloitte: http://www.deloitte.com/view/en_US/us/Careers/index.htm
3) KPMG: http://www.kpmg.com/Global/en/JoinUs/Pages/default.aspx
4) PricewaterhouseCoopers:
http://www.pwc.com/us/en/careers/index.jhtml
e. Benefits Link: http://employeebenefitsjobs.com/jobs/by_date.html
f. Benefits Consulting Firms
1) Aon: http://www.aon.com/about-aon/careers.jsp
2) Buck Consultants: http://www.aon.com/about-aon/careers.jsp
3) Hewitt: http://www.hewittassociates.com/Intl/NA/enUS/WorkingHere/Careers.aspx
4) Mercer: http://www.mercer.com/careershome.htm?siteLanguage=100
5) Milliman: http://careers.milliman.com/home/index.php
6) Towers Watson: http://www.towerswatson.com/careers/
g. American Bar Association Section of Taxation Public Service Fellowships:
http://taxprof.typepad.com/taxprof_blog/2010/06/aba-tax-section-2.html
h. U.S. Department of Labor Jobs: http://www.dol.gov/dol/jobs.htm
i. Fellowships for Aspiring Law Professors,
http://taxprof.typepad.com/taxprof_blog/2010/08/fellowships-foraspiring.html
Writing and Moot Court Competitions:
a. http://www.tannenwald.org/competition;
http://taxprof.typepad.com/taxprof_blog/2011/01/2011-tannenwald.html
b. ABA Section of Taxation Law Student Tax Challenge,
http://www.abanet.org/tax/lstc/home.html
c. American College of Trust and Estate Counsel,
http://www.actec.org/public/WenigCompetition.asp
d. Paul Faherty Writing Competition (employee benefits),
http://www.jmls.edu/academics/tax_eb_law/faherty.shtml
e. Albert R. Mugel National Tax Moot Court Competition,
http://wings.buffalo.edu/law/bmcb/mugel11.html
f. American College of Employee Benefits Counsel:
http://taxprof.typepad.com/files/competitionannounce2011.pdf;
http://www.acebc.com/content/writing.asp
Some LL.M in Taxation information:
a. Links to Tax LL.M. programs as of 2009, \\jaylive.net.law.ou.edu\jforman\TeachingMaterial\TaxLLMPresentation.doc
b. Special programs:
1) Some schools offer LL.M programs with a focus on employee benefits
2) John Marshall Law School offers an LL.M. in Employee Benefits,
http://www.jmls.edu/admission/admission_llm_main.shtml
c. To Get a Tax LL.M. or Not, \\jay5
live.net.law.ou.edu\jforman\TeachingMaterial\TaxLLM.ppt
d. Pursuing a Tax LLM Degree: Why and When?,
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1577966
e. Pursuing a Tax LLM Degree: Where?,
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1597337
WHEREFORE, the professor, Jon Forman, prays that the students learn Tax Procedure
and that they demonstrate that knowledge in class and on in the written assignments.
Jon Forman
Jon Forman, pro se
Alfred P. Murrah Professor of Law
College of Law
University of Oklahoma
300 Timberdell Road
Norman, Oklahoma 73019
IRS Publications
1
Your Rights as a Taxpayer (pdf)
5
Your Appeal Rights and How To Prepare a Protest If You Don’t Agree (pdf)
556
Examination of Returns, Appeal Rights, and Claims for Refund (html | pdf)
910
Guide to Free Tax Services (pdf)
1546
The Problem Resolution Program of the Internal Revenue Service (pdf)
1660
Collection Appeal Rights (pdf)
3498
The Examination Process (pdf)
3498-A
The Examination Process (Examinations by Mail) (pdf)
3598
What You Should Know About the Audit Reconsideration Process (pdf)
3605
Fast Track Mediation-A Process for Prompt Resolution of Tax Issues (pdf)
971
Innocent Spouse Relief (html | pdf)
470
Limited Practice Without Enrollment (pdf)
947
Practice Before the IRS and Power of Attorney (html | pdf)
4245
Limited Practice Without Enrollment (pdf)
1546
The Taxpayer Advocate Service of the IRS – How to Get Help With Unresolved Tax
Problems (pdf)
6
7