000			02332pam a2200445 i 4500
001			19064722
003			Rw-KiILPD
005			20240607123234.0
008			160422s2016 mnu 001 0 eng
010			_a 2016295566
020			_a9781634599320
020			_a1634599322
040			_aDLC _beng _erda _cDLC
042			_apcc
043			_an-us---
050	0	0	_aKF6324 _b.M67 2016
082			_25th.ed _a343.73040269
100	1		_aWatson, Camilla E., _eauthor.
245	1	0	_aTax procedure and tax fraud in a nutshell / _cby Camilla E. Watson, Professor of law, University of Georgia.
246	1	8	_aTax procedure and tax fraud
250			_aFifth edition.
264		1	_aSt. Paul, MN : _bWest Academic Publishing, _c[2016]
300			_axxxvii, 473 pages ; _c19 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
440			_aTax procedure and tax fraud in a nutshell
490	0		_aWest nutshell series
500			_aIncludes index.
500			_aMorgan's name appears first on the earlier edition.
505	0		_aOverview 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.
650		0	_aTax courts _zUnited States.
650		0	_aTax evasion _zUnited States.
650		0	_aTax collection _zUnited States.
650		0	_aTax protests and appeals _zUnited States.
650		0	_aTax auditing _zUnited States.
906			_a7 _bcbc _corigcop _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c9279 _d9279