" ... describes and analyzes the various methods by which taxpayers and third parties can be legally compelled to produce books, records and testimony pursuant to a civil or criminal tax investigation, as well as the privileges and defenses that may be available to protect such evidence from compelled production."
Title from title screen (viewed Oct. 3, 2007). Published: Washington, D.C., 1997-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. IRS summons power and the Powell test Limitations on the summons power Summons enforcement Summonses to third-parties Church tax inquiries and examinations Special aspects of foreign records Tax grand jury investigations Other means of obtaining information: search warrants, mail covers, electronic surveillance, and undercover tax investigations Documentary privileges Working papers.
Issued also in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.