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:

• Christians And Lederman Start YouTube Series Break Into Tax (BiT) (Feb. 16, 2021)
• Christians & Lederman: Should You Get A Tax LLM? (Feb. 24, 2021)
• Christians & Lederman: An Important Tax Tip & #WhyTakeTax? (April 1, 2021)
• Lederman & Christians: Last-Minute Exam Prep (April 24, 2021)
• Lederman & Christians: Tax Papers Unlocked — The Elevator Pitch (May 19, 2021)
• Lederman & Christians: An Overview Of U.S. Federal Tax Controversies (June 21, 2021)
• Lederman & Christians: Tax Papers Unlocked — Rita de la Feria (July 9, 2021)
• Christians & Lederman: How To Read A Tax Statute (July 24, 2021)
• Lederman & Christians: Tax Papers Unlocked — Dan Shaviro (August 2, 2021)
• Christians & Lederman: Tax Careers — The Office Of Chief Counsel And The IRS (August 14, 2021)
• Lederman & Christians: Tax Papers Unlocked — Jon Choi (Aug. 21, 2021)
• Christians & Lederman Launch Season 2 of Break Into Tax (September 18, 2021)
• Lederman & Bearer-Friend: Break Into Legal Academia (September 25, 2021)
• Break Into Tax: Friday The 15th (October 11, 2021)
• Break Into Tax: Talking Tax Careers With The Tax Chick (October 16, 2021)
• Break Into Tax: Tax Papers Unlocked — Victoria Haneman (October 23, 2021)
• Break Into Tax: Exam Tips (November 6, 2021)
• Break Into Tax: Introduction To Deductions (Nov. 20, 2021)
• Break Into Tax: Capital Gains & Losses — An Introduction (Nov. 27, 2021)
• Break Into Tax: The Limitation On Capital Losses (Dec. 4, 2021)
• Break Into Tax: The Capital Gains Preference (Dec. 11, 2021)
• Break Into Tax: The Federal Income Tax Treatment of Debt (Dec. 18, 2021)
• Videos: How To Do Legal Research And Tax Research (Jan. 22, 2022)