Research Catalog
Tax procedure and tax fraud in a nutshell / by Camilla E. Watson.
- 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
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1 Item
Status | Format | Access | Call Number | Item Location |
---|---|---|---|---|
Text | Request in advance | KF6324 .W38 2012 | 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
- 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