Tax Controversies: Practice and Procedure – Digital Instant Dowload.

Product details:

• ISBN-10 ‏ : ‎ 1531004202
• ISBN-13 ‏ : ‎ 978-1531004200
• Author: Leandra Lederman (Author), Stephen Mazza (Author)

This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. Two chapters focus on tax research and representing tax clients, and another chapter addresses ethics issues in tax cases. An underlying theme―the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system―runs throughout the book.

Table contents:

1. Overview of Federal Tax Controversies;
2. Tax Returns and the Examination Process;
3. Access to IRS Information Versus Confidentiality of Taxpayer Information;
4. Settlement of Tax Disputes;
5. Restrictions on Assessment of Tax;
6. Overview of Tax Litigation;
7. Requirements of the Notice of Deficiency and Its Functions in Tax Court;
8. Overpayments, Refund Claims, and Refund Litigation;
9. Reliance on Treasury Regulations and IRS Positions;
10. Civil Tax Penalties;
11. Interest on Deficiencies and Overpayments;
12. Tax Collection;
13. Tax Crimes;
14. Criminal Tax Procedure;
15. Representing Clients in Tax Cases;
16. Tax Research.

Title tags:

Understanding Tax Controversies: Practice and Procedure Explained
Expert Guide on Tax Controversies: Navigating Practice and Procedure
Your Handbook to Tax Controversies: Mastering Practice and Procedure