Upon completion of this course, participants will be able to:

• Develop a strategic plan for managing a tax controversy from audit initiation to resolution.
• Effectively manage interactions and negotiations with tax audit and appeals officers.
• Master the legal and procedural requirements for lodging administrative tax appeals.
• Utilize Alternative Dispute Resolution (ADR) mechanisms such as mediation and arbitration.
• Prepare compelling factual submissions and legal arguments for complex tax disputes.
• Understand the role and process of judicial review and tax court litigation.
• Manage cross-border disputes using the Mutual Agreement Procedure (MAP) under tax treaties.
• Advise clients/management on the merits, risks, and costs of litigation versus settlement.

• Tax Lawyers and Litigators
• Senior Tax Directors and Managers
• Tax Auditors and Appeals Officers (Revenue Agencies)
• Forensic Accountants specializing in Tax Fraud
• Professionals involved in Managing Tax Risk and Reporting
• In-house Legal Counsel for Large Corporations
• Consultants specializing in Tax Controversy

• Moot court exercise simulating a tax appeal hearing.
• Role-playing a settlement negotiation with a tax appeals officer.
• Case studies of landmark tax controversy judgments.
• Drafting a comprehensive pre-trial memorandum for a tax court case.
• Group discussion on the ethical boundaries in presenting facts during an audit.

Unit 1: Audit Management and Administrative Review

• Defining the scope of the audit and controlling information flow
• Techniques for effective communication with tax authorities
• Responding to Information Document Requests (IDRs) and summonses
• Preserving the attorney-client privilege and work product doctrine
• Developing a factual record that supports the taxpayer"s position

• Understanding the structure and function of the appeals division
• Preparing and submitting a persuasive protest/appeal document
• Conducting effective settlement negotiations with appeals officers
• The role of settlement conferences and pre-trial procedures

Unit 2: Alternative Dispute Resolution (ADR)

• Introduction to tax mediation and arbitration procedures
• Designing and participating in a successful tax mediation session
• Binding vs. non-binding arbitration and its application in tax
• Fast-track dispute resolution mechanisms and their criteria

• Determining when ADR is preferable to litigation
• Selecting a mediator/arbitrator and managing the process
• Legal enforceability and finality of ADR agreements

Unit 3: Tax Court Litigation Fundamentals

• Pleadings, discovery, and motion practice in tax court
• Selecting and preparing expert witnesses in tax cases
• Developing trial themes and the order of proof
• Rules of evidence specific to tax litigation

• The path for judicial review of administrative decisions
• Standard of review applied by superior courts
• Post-trial motions and the appellate process

Unit 4: International Tax Controversy

• The Mutual Agreement Procedure (MAP) under tax treaties
• Arbitration clauses in tax treaties (e.g., OECD and EU approaches)
• Managing simultaneous audits and joint investigations
• Advance Pricing Agreements (APAs) as a controversy prevention tool

Unit 5: Risk Management and Ethical Considerations

• Managing Uncertain Tax Positions (UTPs) and their disclosure
• Implementing robust internal controls to mitigate audit triggers
• The relationship between controversy and tax policy advocacy