Title: Effectively representing your client before the "new" IRS : a practical manual for the tax practitioner with sample correspondence and forms /
Authors: Borison, Jerome, 1946-; Borison, Jerome.; American Bar Association.; American Bar Association.
Publisher: American Bar Association, Section of Taxation,
Year: 2000
Subjects: United States.; United States.; Tax protests and appeals United States; Tax protests and appeals United States Forms.; Tax courts United States.; Tax auditing United States.; Tax administration and procedure United States.; Taxation United States Forms.
Abstract: "A project of the American Bar Association, Section of Taxation, Low Income Taxpayer Committee."
Contents: v. 1. Role of the IRS, taxpayers' rights and the problems resolution program -- Practice before the IRS and professional responsibility in tax practice -- Examinations (the audit process) -- Informal and formal methods used by the IRS to obtain information from taxpayers and third parties -- Securing information form the IRS -- Administratively appealing adverse IRS determinations -- Litigation in the tax court -- Claims and suits for refund of overpayments -- Attorney's fees and costs : making the IRS pay -- Tax collection : procedure and strategies. vol. 2. Administrative relief from federal tax lien -- Tax levies -- Handling a case with potential criminal problems, including dealing with nonfilers -- Civil penalties -- Interest on overpayments and underpayments -- Defending the I.R.C. sec.662 "Trust Fund Recovery Penalty" -- Is the taxpayer/worker an employee or an independent contractor? -- What you can do when the IRS failed to send notices to the taxpayer's "last known address" -- Avoiding joint and several liability -- the "proportionate liability" and "innocent spouse" elections -- Assessment procedures and matters relating to the statutes of limitations on assessment and collection -- Utilizing bankruptcy to reduce an individual's outstanding tax debts. Tax clinic supplements. (A) Organizing a tax clinic -- (B) Clinic procedures from intake to conclusion -- (C) Assisting small nonprofit organizations.