1.

Record Nr.

UNINA9910149446703321

Autore

Watson Camilla E.

Titolo

Tax procedure and tax fraud in a nutshell / / Camilla E. Watson

Pubbl/distr/stampa

St. Paul, Minnesota : , : West Academic Publishing, , 2016

©2016

ISBN

1-63460-614-0

Edizione

[Fifth edition.]

Descrizione fisica

1 online resource (325 pages)

Collana

Nutshell series

Disciplina

343.73040269

Soggetti

Tax courts - United States

Tax evasion - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Overview of the federal tax system -- The administrative power of  the IRS -- The hazards and standards of  tax practice -- Disclosure of IRS materials and confidentiality of return information -- Federal tax returns and compliance -- Further compliance : audits and administrative appeals -- The assessment procedure and statutes of limitations -- Overpayments : administrative refunds -- Remedies to absolve the  harshness of the statute of limitations on assessments and claims for refund -- Civil penalties and interest -- The collection process -- Bankruptcy proceedings -- Third party liability -- Choice of forum in civil tax litigation -- Additional civil litigation considerations -- Criminal investigations -- IRS investigatory powers and techniques -- Federal tax crimes -- Defenses to criminal charges -- Glossary.



2.

Record Nr.

UNINA9910375866903321

Titolo

ACM Signum newsletter

Pubbl/distr/stampa

[New York], : ACM Press, -1998

ISSN

1558-0237

Disciplina

519.4

Soggetti

Numerical analysis - Data processing

Analyse numérique - Informatique

Periodicals.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Periodico