Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of Law, University of Georgia
- Watson, Camilla E.
- Additional Titles:
- Title on introductory web page: Watson's tax procedure and tax fraud in a nutshell
- St. Paul, MN : West, a Thomson Reuters business, 
- Copyright Date:
- Fourth edition.
- Physical Description:
- 1 online resource (liii, 456 pages).
- West nutshell series
- Overview of the federal tax system -- IRS and Treasury Department rulemaking -- 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.
- 9781628106305 (electronic bk.)
1628106301 (electronic bk.)
- Includes index.
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