- Collection:
- Scholarly Works
- Title:
- Tax Procedure and Tax Fraud in a Nutshell (3rd edition)
- Creator:
- Watson, Camilla E.
- Date of Original:
- 2006-01-01
- Subject:
- University of Georgia. School of Law
Law--Study and teaching
University of Georgia--Faculty - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- books
- Type:
- Text
- Format:
- application/pdf
- Description:
- 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.
Tax Law - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/fac_artchop/608
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
