Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of law, University of Georgia.
2016
INTERNET
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Details
E-resource Policy
Linked Resources
Author
Title
Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of law, University of Georgia.
Published
St. Paul, MN : West Academic Publishing, [2016]
Copyright
©2016
Call Number
INTERNET
Edition
Fifth edition.
Spine Title
Tax procedure and tax fraud
ISBN
1634606140 (electronic bk.)
9781634606141 (electronic bk.)
9781634599320 (pbk.)
1634599322 (pbk.)
9781634606141 (electronic bk.)
9781634599320 (pbk.)
1634599322 (pbk.)
Description
1 online resource (xxxvii, 473 pages)
System Control No.
ocn942846523
(WestAcademic_OCoLC)942846523
(WestAcademic_OCoLC)942846523
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. " -- Publisher.
Note
Includes index.
Source of Description
Online resource (West Academic, viewed March 18, 2020).
Series
Other Editions
Revised as: Watson, Camilla E. Tax procedure and tax fraud in a nutshell. Sixth edition. St. Paul, MN : West Academic Publishing, [2022] 9781685612269 (OCoLC)1314263348
Available in Other Form
Record Appears in
Table of Contents
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.