"A project of the American Bar Association Section of Taxation Pro Bono and Tax Clinics Committee." Includes bibliographical references.
Contents:
Understanding the structure of the IRS, the taxpayer advocate service, and basic taxpayer rights -- Professional responsibility in tax practice : practicing before the IRS -- Taking the mystery out of examinations : the audit process -- Securing information from taxpayers by the IRS -- Securing information from the IRS by taxpayers -- Appealing adverse determinations administratively -- Litigating a case in the tax court -- Applying the "last known address" rule in determining taxpayer rights and remedies -- Filing claims and suits for refund of overpayments -- Overview of tax collection -- Offers in compromise -- Collection due process and equivalent hearings -- Obtaining relief from the federal tax lien -- Obtaining relief from federal tax levies -- Handling a case with potential criminal problems -- Approaching civil penalties cases -- Understanding interest on overpayments and underpayments -- Defending the trust fund recovery penalty : Section 6672 -- Spotting statutes of limitations issues in assessment and collection matters -- Recovering fees and costs when a taxpayer prevails -- Securing relief from joint and several liability : Section 6015 -- Determining an individual taxpayer's worker classification -- Utilizing bankruptcy to reduce outstanding tax debts -- Resolving identity theft in tax administration -- Assisting military clients -- Assisting disaster survivors -- Researching a federal tax issue -- Assisting small nonprofit organizations -- Understanding the Earned Income Tax Credit -- Understanding the intersection of taxation and immigration -- Understanding the Affordable Care Act and its impacts on low-income taxpayers -- Assisting taxpayers with disabilities -- Obtaining authority to represent taxpayers or receive taxpayer information -- Understanding taxpayer identification numbers and their impact on IRS return processing -- Applying administrative law in tax cases.
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.