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02309aam a2200397Ii 4500 001 4148C6DC072811ED93C2E7E557ECA4DB 003 SILO 005 20220719010102 008 220602s2022 mnu 001 0 eng d 008 s xx 000 0 eng d 020 $a 1685612113 020 $a 9781685612115 035 $a (OCoLC)1322473298 040 $a LMUDL $b eng $e rda $c LMUDL $d SILO 043 $a n-us--- 050 4 $a KF6324 $b .M67 2022 100 1 $a Watson, Camilla E., $e author. 245 10 $a Tax procedure and tax fraud in a nutshell / $c Camilla E. Watson. 246 18 $a Tax procedure and tax fraud 250 $a Sixth edition. 264 1 $a St. Paul, MN : $b West Academic Publishing, $c [2022] 300 $a xliii, 478 pages ; $c 19 cm. 490 1 $a Nutshell series 500 $a Includes index. 505 0 $a 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. 650 0 $a Tax courts $z United States. 650 0 $a Tax evasion $z United States. 650 0 $a Tax collection $z United States. 650 0 $a Tax protests and appeals $z United States. 650 0 $a Tax auditing $z United States. 655 7 $a Study guides. $2 lcgft 775 08 $i Revision of: $a Watson, Camilla E. $t Tax procedure and tax fraud in a nutshell. $b Fifth edition. $d St. Paul, MN : West Academic Publishing, [2016] $z 9781634599320 $w (OCoLC)934503813 $w (OCoLC)934503813 830 0 $a Nutshell series. 941 $a 1 952 $l OVUX522 $d 20231020013055.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=4148C6DC072811ED93C2E7E557ECA4DBInitiate Another SILO Locator Search