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E-book
Author Watson, Camilla E., author.

Title Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of law, University of Georgia
Edition Fifth edition
Published St. Paul, MN : West Academic Publishing, [2016]
©2016

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Description 1 online resource (xxxvii, 473 pages)
Series Nutshell series
Nutshell series.
Contents Overview of the federal tax system -- The administrative power of the IRS -- The hazards and standards of tax practice -- Disclosure of IRS materials and confidentiality of return information -- Federal tax returns and compliance -- Further compliance : audits and administrative appeals -- The assessment procedure and statutes of limitations -- Overpayments : administrative refunds -- Remedies to absolve the harshness of the statute of limitations on assessments and claims for refund -- Civil penalties and interest -- The collection process -- Bankruptcy proceedings -- Third party liability -- Choice of forum in civil tax litigation -- Additional civil litigation considerations -- Criminal investigations -- IRS investigatory powers and techniques -- Federal tax crimes -- Defenses to criminal charges -- Glossary
Summary "Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes. " -- Publisher
Notes Includes index
Online resource (West Academic, viewed March 18, 2020)
Subject Tax courts -- United States
Tax evasion -- United States
Tax collection -- United States
Tax protests and appeals -- United States
Tax auditing -- United States
LAW -- Military.
Tax auditing
Tax collection
Tax courts
Tax evasion
Tax protests and appeals
United States
Genre/Form examination study guides.
Study guides
Study guides.
Guides de l'étudiant.
Form Electronic book
ISBN 1634606140
9781634606141
Other Titles Tax procedure and tax fraud