Research Catalog

Title

Tax procedure and tax fraud in a nutshell / by Camilla E. Watson.

Author

Watson, Camilla E.

Publication

St. Paul, MN: West, c2012.

Items in the Library & Off-site

Holdings

Details

Description

liii, 456 p.; 19 cm.

Summary

This book provides a guide on tax procedures and tax fraud in the USA. It considers IRS and Treasury rule making, 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.

Series Statement

West nutshell series

Alternative Title

Tax procedure and tax fraud

Subject

• Tax courts > United States
• Tax evasion > United States
• Tax collection > United States
• Tax protests and appeals > United States
• Tax auditing > United States

Genre/Form

• examination study guides.
• Study guides
• Guides de l'étudiant.

Note

• Includes index.

Bibliography (note)

• Includes bibliographical references and index.

Processing Action (note)

• committed to retain

Contents

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.

ISBN

• 9780314650283
• 0314650288

OCLC

755874220

Owning Institutions

Harvard Library