Federal Income Taxation of Low Income Taxpayers

Catalog description

This course covers the present structure of tax law in the United States, including the measurement of taxable income, tax compliance fundamentals, and other related Federal and state tax issues facing low-income taxpayers, with some emphasis on immigrant taxpayers. Participants also discuss various tax research and compliance tools that may be used by practitioners and/or volunteer low-income taxpayer assistance programs. Guest lecturers will focus on specific topics such as the rules surrounding ITIN preparation and other tax issues unique to low-income taxpayers.