MACC 629 - IRS Practice and Procedures

Institution:

Westminster College (Salt Lake City)

Subject:

Master of Accountancy

Description:

In this course students will learn the procedures used to practice before the Internal Revenue Service. Topics that will be covered by this course include: IRS organization, taxpayer access to information under FOIA, statements of IRS position and practice, the examination process and reconsideration, innocent spouse, injured spouse, offer and compromise, appeals function, statute of limitations, assessment procedures, and civil/criminal penalties. This course is offered Fall Block 2. Prerequisites: Admission to the Masters of Accountancy program.

Credits:

1.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.westminstercollege.edu

Phone Number:

(801) 484-7651

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Four-one-four plan

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