Watson, Camilla E., <br/><br/>
Tax procedure and tax fraud in a nutshell / 
 Tax procedure and tax fraud 
by Camilla E. Watson, Professor of law, University of Georgia. 
 - Fifth edition. 
 - xxxvii, 473 pages ;  19 cm. 
 - Tax procedure and tax fraud in a nutshell  .
 - West nutshell series .
<br/><br/> Includes index.  Morgan's name appears first on the earlier edition. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9781634599320 1634599322 
<br/><br/><label>LCCN: </label>2016295566 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax courts--United States.<br/>Tax evasion--United States.<br/>Tax collection--United States.<br/>Tax protests and appeals--United States.<br/>Tax auditing--United States.
<br/><br/><label>LC Class. No.: </label>KF6324  / .M67 2016 
<br/><br/><label>Dewey Class. No.: </label>343.73040269