Tax controversies
Subtitle: practice and procedure
By: Leandra Lederman, Stephen W. Mazza.
Contributors: Mazza, Stephen W.
Edition: 3rd ed.
Publisher: LexisNexis Matthew Bender
Published: 2008
Place of publication: Newark, NJ
Language: eng
ISBN-13: 9781422422632
Subjects: Tax administration and procedure -- United States -- Cases; Tax collection -- United States -- Cases
Genres: Cases.
Notes: Includes index.
Table of contents: title: Introduction to federal tax controversies and tax administration; title: IRS rulemaking; title: Tax returns and examinations; title: Summonses and privileges; title: Irs appeals; title: Tension between confidentiality and disclosure; title: Restrictions on assessment of tax; title: The united states tax court; title: The notice of deficiency; title: Overpayments, refund claims, and refund litigation; title: Tax litigation and settlement of tax cases; title: Civil tax penalties; title: Interest on tax underpayments and overpayments; title: Liens, levies, and other collection procedures; title: Offers in compromise, installment agreements, and bankruptcy considerations; title: The collection due process procedures; title: Joint and several liability and the innocent spouse provisions; title: Ethical issues in tax practice.