Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of Law, University of Georgia.
2012
Formats
Format | |
---|---|
BibTeX | |
MARCXML | |
TextMARC | |
MARC | |
DublinCore | |
EndNote | |
NLM | |
RefWorks | |
RIS |
Items
Details
Author
Title
Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of Law, University of Georgia.
Variant Title
Title on introductory web page: Watson's tax procedure and tax fraud in a nutshell
Edition
Fourth edition.
Imprint
St. Paul, MN : West, a Thomson Reuters business, [2012]
Copyright
©2012
Description
1 online resource (liii, 456 pages).
Series
Nutshell series.
Formatted Contents Note
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.
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.
Note
Includes index.
Source of Description
Online resource (Westlaw, viewed August 21, 2013).
Print version record.
Print version record.
Location
www
Available in Other Form
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9781628106305 (electronic book)
1628106301 (electronic book)
9780314650283
0314650288
1628106301 (electronic book)
9780314650283
0314650288
Record Appears in