Tax procedure and tax fraud in a nutshell
By: by Camilla E. Watson, Professor of law, University of Georgia
Edition: Fifth edition.
Series: Nutshell series; Nutshell series
Publisher: West Publishing Company, College & School Division
Published: 2016
Language: eng
Number of pages: 473
ISBN-13: 9781634599320
Subjects: Tax evasion; Tax protests and appeals; Tax courts; Tax auditing; Tax collection
Other titles: Tax procedure and tax fraud
Notes: Includes index.
Table of contents: title: Overview of the federal tax system; title: The administrative power of the IRS; title: The hazards and standards of tax practice; title: Disclosure of IRS materials and confidentiality of return information; title: Federal tax returns and compliance; title: Further compliance : audits and administrative appeals; title: The assessment procedure and statutes of limitations; title: Overpayments : administrative refunds; title: Remedies to absolve the harshness of the statute of limitations on assessments and claims for refund; title: Civil penalties and interest; title: The collection process; title: Bankruptcy proceedings; title: Third party liability; title: Choice of forum in civil tax litigation; title: Additional civil litigation considerations; title: Criminal investigations; title: IRS investigatory powers and techniques; title: Federal tax crimes; title: Defenses to criminal charges; title: Glossary.