Tools
Tax controversies : practice and procedure
- Author
- Lederman, Leandra.
- Title
- Tax controversies : practice and procedure / Leandra Lederman, Stephen W. Mazza.
- Format
- Book
- Edition
- 3rd ed.
- Published
- Newark, NJ : LexisNexis Matthew Bender, c2009.
- Description
- xxii, 794, [38] p. ; 26 cm. + teacher's manual & 2 CD-ROM (4 3/4 in.)
- Other contributors
- Mazza, Stephen W.
- Notes
- Includes bibliographical references and index. Library copy 1 from the collection of Professor Leandra Lederman. Library copy 2 signed by Professor Leandra Lederman.
- Contents
-
- Introduction to federal tax controversies and tax administration
- 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--Cases. Tax collection--United States--Cases.
- ISBN
- 9781422422632 (hardbound) 1422422631 (hardbound)