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.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.