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Tax controversies : practice and procedure
- Author
- Lederman, Leandra, author.
- Title
- Tax controversies : practice and procedure / Leandra Lederman, Stephen W. Mazza.
- Format
- Book
- Edition
- Fourth edition.
- Published
- Durham, North Carolina : Carolina Academic Press, [2018]
- Description
- lxiii, 1024 pages : forms ; 27 cm
- Other contributors
- Mazza, Stephen W., author.
- Notes
- Includes bibliographical references and index.
- Contents
-
- Introduction to Federal tax controversies and tax adminitration
- IRS rulemaking
- Tax returns and examinations
- Summonses and privileges
- IRS appeals
- Tension between confidentiality and disclosure
- Restrictions on assessment of tax
- The United States tax court
- The notice of deficiency
- Overpayments, refund claims, and refund litigation
- Tax litigation and settlement of tax cases
- Civil Tax penalties
- Interest on tax underpayments and overpayments
- Liens, levies, and other collection procedures
- Offers in compromise, installment agreements, and bankruptcy considerations
- The collection due process procedures
- Joint and several liability and the "innocent spouse" provisions
- Ethical issues in tax practice
- Representing clients in tax cases
- Conducting tax research.
- Subject headings
- Tax administration and procedure--United States. Tax protests and appeals--United States.
- Genre heading
- Casebooks (Law)
- ISBN
- 9781531004200 (alk. paper) 1531004202 9781531004217