Watson's Tax Procedure and Tax Fraud in a Nutshell, 6th

Imprint
West Academic Publishing
ISBN-13
9781685612269
Primary Subject
Tax-Practice And Procedure
Format
eBook
Copyright
2022
Series
Nutshells
Publication Date
05/23/2022

Description

The Sixth Edition of Tax Procedure and Tax Fraud in a Nutshell is designed to acquaint students with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution.