Federal Tax Procedure
Spring 2015
Professor Mandel
ASSIGNMENT SCHEDULE
Class Date
1/14
1
2
1/21
3
4
1/28
2/4
5
2/11
6
2/18
7
2/25
8
3/4
9
10
11
12
3/11
3/18
3/25
4/1
13
4/15
14
4/22
Topic
Introduction to Federal Tax
Controversies & IRS Rulemaking
Tax Returns & Examinations;
Summonses & Privileges
IRS Appeals
Restrictions on Assessment of
Tax
The Notice of Deficiency & the
US Tax Court
The Notice of Deficiency & the
US Tax Court (cont’d)
Overpayments, Refund Claims &
Refund Litigation
Overpayments, Refund Claims &
Refund Litigation (cont’d)
Tax Litigation & Settlement
Civil Tax Penalties
Interest
Liens, Levies, and other
Collection Procedures
Collection Due Process
Procedures
Offers in Compromise,
Installment Agreements
Assignment
Text*-Chapters 1&2**
Text-Chapters 3&4
Text-Chapter 5
Text-Chapter 7
Text-Chapters 8&9
Text-Chapters 8&9
Text-Chapter 10
Text-Chapter 10
Text-Chapter 11
Text-Chapter 12
Text-Chapter 13
Text-Chapter 14
Text-Chapter 16
Text-Chapter 15
* Lederman & Mazza, Tax Controversies: Practice & Procedure (3rd ed. 2009). The
authors have issued a free 2014 online supplement that can be found and uploaded
from the following link: http://www.lexisnexis.com/store/images/Supplements/11602014S.pdf. The text is available in hardcover and a less expensive loose leaf edition,
both of which are in the bookstore.
** Please be familiar with the problems at the end of each chapter which will be
incorporated into the class discussion.