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.