Overview of the federal tax system
The administrative power of the IRS
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
Glossary.