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Tax procedure and tax fraud in a nutshell
- Author / Creator
- Available as
- Physical
Details
Checking for availability...
- Creator
- by Camilla E. Watson
- Format
- Books
- Language
- English
- Publication
-
- Fourth edition
- St. Paul, MN : West, [2012]
- ©2012
- Series
- Physical Details
-
- liii, 456 pages ; 19 cm
- ISBNs
- 9780314650283, 0314650288
- OCLC
- ocn755874220
- Includes index.
- 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