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CURRICULUM 882/1204P
EDUCATIONAL SKILL REQUIREMENTS (ESRs)
1. The officer must understand the fundamental concepts and be familiar with the basic functional areas of tax law within the Department of the Navy (DON) and the Department of Defense (DOD), specifically with respect to:
a. Theory and principles of state, federal, and foreign taxation.
b. Tax litigation procedures.
c. Administrative tax practice and procedure.
d. Personal income taxation.
e. Gift and estate taxation.
f. Estate planning.
g. State and local taxation.
h. International taxation.
i. Tax policy and legislative drafting.
2. The officer must be familiar with methods of tax law research, and be able to interpret and apply tax-related court decisions, administrative rulings and legislation affecting DON and DAD personnel.
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