01838nam a2200325Ia 4500 306219 OCoLC 20160527185308.0 111004s2012 mnu 001 0 eng c 9780314650283 0314650288 (OCoLC)755874220 PUCPR cicg KF 6324 .W38 2012 Watson, Camilla E. 289720 Local 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 188353 Local 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. Includes index. Tax courts United States. 282654 Local Tax auditing United States. 177065 Local Tax protests and appeals United States. 177083 Local Tax collection United States. 177067 Local Tax evasion United States. 177071 Local Nutshell series. 224596 224596 0 0 lc 0 KF_6324_000000000000000__W38_2012 0 cil 81321 7 7 4 2016-05-27 Thomson Reuters 38.00 490523 0 KF 6324 .W38 2012 70000000892305 2016-05-27 00:00:00 r:306219 6