BUSN 462 - Tax Policy & Enforcement

Credit(s): 3
This course will examine the legal rights of the tax-paying public and the responsibilities of the professional tax preparer. This course will prepare the student to practice before the Internal Revenue Service as an Enrolled Agent. The class will examine penalties for non-compliance with the tax code, how to represent clients before the Internal Revenue Service, and how to prepare for appeals. The course will explain the collection process.

Prerequisites: BUSN 441 and BUSN 442 or permission of the instructor.
Course Level: Undergraduate