Program Design
Background of the Program
While the power to impose taxes belongs to Congress, the power to resolve tax cases is within the jurisdiction of the Judiciary. Hence, a study or review of landmark court decisions, especially those of the Supreme Court and Court of Tax Appeals, is imperative for those who job involves tax compliance.
b. Objectives of the Program
Terminal Objectives:
By the end of the seminar, the participants will be able to demonstrate knowledge on the specific landmark decisions of the Supreme Court and Court of Tax Appeals on important tax cases.
Enabling Objectives:
By the end of the sessions in the one-day training program, the participants will be able to:
§ Be briefed on the important SC and CTA decisions on tax cases;
§ Consider those decisions when they give advice to clients or making a business decision;