Tax Litigation Theory & Practice I and II are elective courses in Osgoode’s Professional LLM in Taxation Law. The two-course sequence explores the evolving field of tax disputes and litigation, guiding students through both the policy debates and practical realities of resolving tax controversies. While Part I focuses on current issues shaping tax litigation, Part II emphasizes the practical skills needed to navigate hearings and develop litigation strategy.
The courses are taught by Chia-yi Chua, who led tax litigation teams at top Bay Street firms before pivoting to complex, high-impact strategy projects, and Salvatore Mirandola, a tax litigation lawyer with more than 25 years of experience assisting taxpayers with disputes at every stage of the process – from audit through judicial appeal.
Today, tax litigation and dispute resolution represent one of the fastest-growing areas of tax practice. As Mirandola explains, “tax litigation and tax dispute resolution, taken together, are a fast-growing area of law.” In recent years, legislative changes have strengthened the powers of tax authorities to conduct audits and compel taxpayers to provide information and documents. At the same time, audits themselves have become more intrusive and time-consuming, requiring both taxpayers and their advisors to develop specialized expertise in navigating audits, administrative appeals, and court proceedings.
Chia-yi Chua points to the broader pressures shaping the field. As tax laws become more complex, he notes, the goal of predictable and straightforward tax planning becomes harder to achieve. Government lawyers are often under pressure to pursue revenue generation, while taxpayer counsel work to ensure that clients pay “within the law, the minimum amount of tax and as late as possible.” The result, he says, is “a nonstop tug-of-war in a constantly shifting legislative landscape.”
A central theme of the course sequence is understanding the full life cycle of a tax dispute. Mirandola emphasizes that disputes unfold across both administrative and judicial stages. “Tax disputes have a life cycle that includes both administrative and judicial components,” he explains. Much of the work involved in resolving disputes takes place before a matter ever reaches the courts, during the audit and administrative appeal stages. Strategies developed early in the process often shape how litigation unfolds later.
Because tax disputes are inherently interdisciplinary, the courses also bring together professionals from multiple fields. In addition to lawyers, students often include accountants and other tax specialists who contribute insights into the financial and technical dimensions of disputes. As Chua notes, tax litigation frequently involves experts such as business appraisers, economists working on transfer pricing issues, and other technical specialists whose analysis can play a critical role in court proceedings.
Learning in the courses combines doctrinal analysis with practical insight. Students examine case law, academic commentary, and administrative materials while also engaging with practitioners and former government officials who provide perspective on how disputes are handled in practice. These conversations help illuminate how tax authorities exercise their powers and how disputes are managed throughout the audit and appeals process.
Part II of the sequence focuses more directly on practical advocacy skills. Students work through a detailed case study and practice drafting pleadings, conducting examinations for discovery, examining expert witnesses, and presenting closing arguments. Chua notes that despite the course title, the focus is ultimately practical: understanding how strategy, persuasion, and negotiation shape the outcome of tax disputes.
By the end of the course sequence, students develop a comprehensive understanding of how tax disputes evolve from audit to appeal to litigation. Mirandola hopes that students leave with “a full appreciation of the entire life cycle of a tax dispute” as well as practical tools that can guide day-to-day litigation work. Together, the courses aim to prepare students to approach tax disputes strategically and confidently as they enter or advance in tax litigation practice.
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