Tax Procedure and Tax Fraud in a Nutshell (3rd edition)

Publication citation
Watson, Camilla E., and Patricia T. Morgan. 2006. Tax procedure and tax fraud in a nutshell. St. Paul, MN: Thomson/West.

ISBN 9780314146465

Table of 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.