Tax procedure and tax fraud in a nutshell
Watson, Camilla E.
Tax procedure and tax fraud in a nutshell by Camilla E. Watson. - 4th ed. - St. Paul, MN West c2012. - liii, 456 p. 19 cm. - West nutshell series . - Nutshell series. .
Includes index.
Overview of the federal tax system -- IRS and Treasury Department rulemaking -- 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.
9780314650283 0314650288
Tax courts--United States.
Tax auditing--United States.
Tax protests and appeals--United States.
Tax collection--United States.
Tax evasion--United States.
KF 6324 / .W38 2012
Tax procedure and tax fraud in a nutshell by Camilla E. Watson. - 4th ed. - St. Paul, MN West c2012. - liii, 456 p. 19 cm. - West nutshell series . - Nutshell series. .
Includes index.
Overview of the federal tax system -- IRS and Treasury Department rulemaking -- 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.
9780314650283 0314650288
Tax courts--United States.
Tax auditing--United States.
Tax protests and appeals--United States.
Tax collection--United States.
Tax evasion--United States.
KF 6324 / .W38 2012