02058nam 2200445 450 991014944670332120160423120101.01-63460-614-0(CKB)3710000000933291(MiAaPQ)EBC5245197(EXLCZ)99371000000093329120180312h20162016 uy 0engurcnu||||||||rdacontentrdamediardacarrierTax procedure and tax fraud in a nutshell /Camilla E. WatsonFifth edition.St. Paul, Minnesota :West Academic Publishing,2016.©20161 online resource (325 pages)Nutshell seriesIncludes index.1-63459-932-2 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.Nutshell series.Tax courtsUnited StatesTax evasionUnited StatesTax courtsTax evasion343.73040269Watson Camilla E.1241319MiAaPQMiAaPQMiAaPQBOOK9910149446703321Tax procedure and tax fraud in a nutshell2879618UNINA