Tax Procedure and Tax Fraud in a Nutshell
Author:
Watson, Camilla E.
Edition:
5th
Copyright Date:
2016
- Publication Date: March 14th, 2016
- ISBN: 9781634599320
- Subject: Taxation
- Series: Nutshells
- Type: Overviews
- Description: Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.