Watson, Camilla E. creator text mnu St. Paul, MN West c2012 2012 4th ed. monographic eng

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liii, 456 p. 19 cm. 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. by Camilla E. Watson. Includes index. 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 9780314650283 0314650288 PUCPR 111004 20160527185308.0 306219