Tax Procedure and Tax Fraud In a Nutshell

Book Description
Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.


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This book is intended to help law students, lawyers and others bridge the enormous gap between understanding the "substantive" Code provisions and being prepared to represent a taxpayer involved in a dispute with the IRS. Although an increasing number of law schools now offer courses in Tax Procedure, there simply are no study guides available. Those engaged in practice may also find a basic text on the topics of tax fraud and procedure helpful. The last chapter, which discusses the standards governing those who represent taxpayers before the IRS, should be of particular interest to both students and practitioners.


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