Civil tax procedure
By: David M. Richardson, Jerome Borison, Steve Johnson.
Contributors: Borison, Jerome, 1946-; Johnson, Steve, 1949-
Publisher: LexisNexis Matthew Bender; LexisNexis; LEXISNEXIS
Published: 2007
Place of publication: Newark, NJ
Language: eng
ISBN-13: 9781422417560
Subjects: Tax administration and procedure -- United States; Taxation -- Law and legislation -- United States; Income tax -- Law and legislation -- United States
Notes: Includes index.
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.