Aug 16, 2025  
2019-2020 Texas Tech School of Law Catalog 
    
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LAW 6324 - Tax Practice and Procedure


Designed to teach students how to represent both those clients who have tax problems and those who are in competition with the Internal Revenue Service for a debtor’s money. The course focuses on subtitle F of the Internal Revenue Code. Students will learn the rules for how the IRS acquires information and determines taxes, what the IRS must do to make legal assessment of taxes, and what the limits are to the IRS’s lien and levy powers (as well as the difference been liens and levies). Students will learn how the IRS is structured and which IRS officers can best help clients.

Credits: 3



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