"#224505." Includes bibliographical references and index. Continues the publication previously published in loose-leaf format.
Contents:
Volume 1. Organization of the IRS -- Circular 230 and the ethics of tax practice -- Types of authority in federal tax practice -- Tax returns and interest -- Taxpayer access to IRS information -- The examination function -- Large case examinations -- Claims for refund and refund suits -- Administrative appeal -- Volume 2. Tax court litigation -- Statute of limitations/assessments/summary assessments -- TEFRA and the BBA -- Third-party liability -- Summons power and third-party contacts -- Major civil penalties -- Volume 3. Civil and criminal tax fraud -- The collection process -- Recovering attorney fees : section 7430 of the Code and related matters.
Summary:
" ... Contains practice guidance for representing a client during the lifecycle of a civil or criminal tax examination, appeal and litigation. The [book] presents an overall discussion of IRS procedures, and practical and strategic considerations."--Publisher insert, October 2017.
Series:
PLI's complete library of treatise titles. Tax law
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.