Civil tax procedure
By: David M. Richardson, Jerome Borison, Steve Johnson.
Contributors: Borison, Jerome, 1946-; Johnson, Steve, 1949-
Publisher: LexisNexis/Matthew Bender
Published: 2005
Place of publication: Newark, N.J
Language: eng
Subjects: Tax administration and procedure -- United States.; Taxation -- Law and legislation -- United States.; Income tax -- Law and legislation -- United States.
Table of contents: title: Structure of tax administration and sources of tax law; title: Reporting obligations; title: Spousal relief; title: Examination of returns; title: Assessment procedures and matters relating to the statutes of limitations on assessment; title: Examination of partnerships; title: Termination and jeopardy assessments; title: Tax court litigation of deficiency determinations; title: Overpayments : claims for refund; title: Judicial and statutory rules that override the statutes of limitation; title: Penalties; title: Interest; title: Collection of tax; title: The section 6672 "trust fund recovery penalty"; title: Transferee and fiduciary liability.