Paul L. Caron
Dean




Monday, June 21, 2021

Lederman & Christians: An Overview Of U.S. Federal Tax Controversies

This video provides a general overview of the common paths of a U.S. federal tax controversy involving a tax deficiency or refund, from audit through potential litigation. It includes discussion of the administrative IRS Appeals process, the multiple trial-level courts available, where appeal lies, which precedent applies, and some factors that may arise in choosing a tax litigation forum. 

As with everything from Break Into Tax, this video does not provide legal or tax advice. It also necessarily omits a lot of detail. For more on U.S. federal tax procedure, see, e.g., the casebook by Prof. Lederman and Prof. Stephen W. Mazza, Tax Controversies: Practice and Procedure (4th ed. 2018 & Cumulative Supplement).

TaxProf Blog coverage of Break Into Tax videos:

https://taxprof.typepad.com/taxprof_blog/2021/06/lederman-christians-an-overview-of-us-federal-tax-controversies.html

Legal Education, Tax | Permalink