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Items
Details
Author
Title
Tax Procedure and Tax Fraud in a Nutshell.
Imprint
[Place of publication not identified] : West Academic, 2016.
Description
1 online resource.
Series
Nutshell series.
Formatted Contents Note
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.
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.
Summary
Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.
Source of Description
Print version record.
Location
www
Available in Other Form
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
1634606140 (electronic book)
9781634606141 (electronic book)
9781634599320 (electronic book)
1634599322 (electronic book)
9781634606141 (electronic book)
9781634599320 (electronic book)
1634599322 (electronic book)
Record Appears in