Tax procedure and tax fraud in a nutshell / by Camilla E. Watson (Ernest P. Rogers Chair of Law, Emerita, University of Georgia School of Law, Athens, Georgia).
2022
INTERNET
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Details
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Author
Title
Tax procedure and tax fraud in a nutshell / by Camilla E. Watson (Ernest P. Rogers Chair of Law, Emerita, University of Georgia School of Law, Athens, Georgia).
Published
St. Paul, MN : West Academic Publishing, [2022]
Copyright
©2022
Call Number
INTERNET
Edition
Sixth edition.
Spine Title
Tax procedure and tax fraud
ISBN
9781685612269 (electronic book)
1685612261 (electronic book)
9781685612115 (paperback)
1685612113 (paperback)
1685612261 (electronic book)
9781685612115 (paperback)
1685612113 (paperback)
Description
1 online resource (xliii, 478 pages)
System Control No.
on1314263348
(WestAcademic_OCoLC)1314263348
(WestAcademic_OCoLC)1314263348
Summary
"The Sixth Edition of Tax Procedure and Tax Fraud in a Nutshell is designed to acquaint students with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution." -- Publisher.
Note
Includes index.
Source of Description
Online resource (West Academic, viewed May 6, 2022).
Series
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.