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Tax procedure and tax fraud in a nutshell
- Author / Creator
- Available as
- Physical
Details
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- Creator
- Camilla E. Watson (professor of law, University of Georgia)
- Format
- Books
- Language
- English
- Publication
-
- Fifth edition
- St. Paul, MN : West Academic Publishing, [2016]
- ©2016
- Series
- Physical Details
-
- xxxvii, 473 pages ; 19 cm
- ISBNs
- 9781634599320, 1634599322
- OCLC
- ocn934503813
- Includes index.
- 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