TY  - BOOK
AU  - Watson,Camilla E.
TI  - Tax procedure and tax fraud in a nutshell
T2  - West nutshell series
SN  - 9781634599320
AV  - KF6324 .M67 2016
U1  - 343.73040269 5th.ed
PY  - 2016///]
CY  - St. Paul, MN
PB  - West Academic Publishing
KW  - Tax courts
KW  - United States
KW  - Tax evasion
KW  - Tax collection
KW  - Tax protests and appeals
KW  - Tax auditing
N1  - Includes index; Morgan's name appears first on the earlier edition; 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
ER  -