000			01838nam a2200325Ia 4500
001			306219
003			OCoLC
005			20160527185308.0
008			111004s2012 mnu 001 0 eng c
020			_a9780314650283
020			_a0314650288
035			_a(OCoLC)755874220
040			_aPUCPR
049			_acicg
050		4	_aKF 6324 _b.W38 2012
100	1		_aWatson, Camilla E. _9289720 _2Local
245	1	0	_aTax procedure and tax fraud in a nutshell _cby Camilla E. Watson.
250			_a4th ed.
260			_aSt. Paul, MN _bWest _cc2012.
300			_aliii, 456 p. _c19 cm.
490	1		_aWest nutshell series _9188353 _2Local
505	0		_aOverview 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.
500			_aIncludes index.
650		0	_aTax courts _zUnited States. _9282654 _2Local
650		0	_aTax auditing _zUnited States. _9177065 _2Local
650		0	_aTax protests and appeals _zUnited States. _9177083 _2Local
650		0	_aTax collection _zUnited States. _9177067 _2Local
650		0	_aTax evasion _zUnited States. _9177071 _2Local
830		0	_aNutshell series.
999			_c224596 _d224596