LEADER 02058nam 2200445 450 001 9910149446703321 005 20160423120101.0 010 $a1-63460-614-0 035 $a(CKB)3710000000933291 035 $a(MiAaPQ)EBC5245197 035 $a(EXLCZ)993710000000933291 100 $a20180312h20162016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aTax procedure and tax fraud in a nutshell /$fCamilla E. Watson 205 $aFifth edition. 210 1$aSt. Paul, Minnesota :$cWest Academic Publishing,$d2016. 210 4$dİ2016 215 $a1 online resource (325 pages) 225 1 $aNutshell series 300 $aIncludes index. 311 $a1-63459-932-2 327 $aOverview of the federal tax system -- The administrative power of the IRS -- The hazards and standards of tax practice -- Disclosure of IRS materials and confidentiality of return information -- Federal tax returns and compliance -- Further compliance : audits and administrative appeals -- The assessment procedure and statutes of limitations -- Overpayments : administrative refunds -- Remedies to absolve the harshness of the statute of limitations on assessments and claims for refund -- Civil penalties and interest -- The collection process -- Bankruptcy proceedings -- Third party liability -- Choice of forum in civil tax litigation -- Additional civil litigation considerations -- Criminal investigations -- IRS investigatory powers and techniques -- Federal tax crimes -- Defenses to criminal charges -- Glossary. 410 0$aNutshell series. 606 $aTax courts$zUnited States 606 $aTax evasion$zUnited States 615 0$aTax courts 615 0$aTax evasion 676 $a343.73040269 700 $aWatson$b Camilla E.$01241319 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910149446703321 996 $aTax procedure and tax fraud in a nutshell$92879618 997 $aUNINA