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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)

Holdings

Library
Blmgtn - Law Library
Call Number
KF6300 .L43 2009
Location
Law Library (Blgtn) - General Collections
Floor
2nd Floor
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Library
Blmgtn - Law Library
Call Number
KF6300 .L43 2009
Location
Law Library (Blgtn) - Archives - Faculty Publications
Floor
Ground Floor, Archives
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