Watson, Camilla E. <br/><br/>
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. .
<br/><br/> Includes index. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9780314650283 0314650288 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax courts--United States.<br/>Tax auditing--United States.<br/>Tax protests and appeals--United States.<br/>Tax collection--United States.<br/>Tax evasion--United States.
<br/><br/><label>LC Class. No.: </label>KF 6324  / .W38 2012