Title: Effectively representing your client before the "new" IRS, 2001-2002 edition : a practical manual for the tax practitioner with sample correspondence and forms /
Authors: Borison, Jerome, 1946-; American Bar Association.
Publisher: American Bar Association, Section of Taxation,
Year: 2002
Subjects: Tax administration and procedure United States.; Taxation United States Forms.
Contents: v. 1 -- 1. Role of the IRS, taxpayers' rights and the Problems Resolution Program -- 2. Practice before the IRS and professional responsibility in tax practice -- 3. Examinations (the audit process) -- 4. Informal and formal methods used by the IRS to obtain information from taxpayers and third parties -- 4. Securing information from the IRS -- 5. Administratively appealing adverse IRS determinations -- 6. Litigation in the tax court -- 7. Claims and suits for refund of overpayments -- 8. Attorney's fees and costs : making the IRS pay -- 9. Tax collection : procedure and strategies.