| Autore |
Watson Camilla E.
|
| Edizione | [Fifth edition.] |
| Pubbl/distr/stampa |
St. Paul, Minnesota : , : West Academic Publishing, , 2016
|
| Descrizione fisica |
1 online resource (325 pages)
|
| Disciplina |
343.73040269
|
| Collana |
Nutshell series
|
| Soggetto topico |
Tax courts - United States
Tax evasion - United States
|
| ISBN |
1-63460-614-0
|
| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| 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.
|
| Record Nr. | UNINA-9910149446703321 |