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Tax procedure and tax fraud in a nutshell

Watson, Camilla E. author

Publication Details Click to collapse Cite/Export

  • Creator Camilla E. Watson (professor of law, University of Georgia)
  • Format Books
  • Publication
    • Fifth edition
    • St. Paul, MN : West Academic Publishing, [2016]
    • ©2016
  • Series
  • Physical Details
    • xxxvii, 473 pages ; 19 cm
  • ISBNs 9781634599320, 1634599322
  • OCLC ocn934503813

Notes

  • Includes index.

Contents

  • 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
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