Internal Revenue Service practice and procedure deskbook

cover image

Where to find it

Law Library — 2nd Floor Collection (2nd floor)

Call Number
KF6301 .S532 2017: v.1
Status
Available
Call Number
KF6301 .S532 2017: v.2
Status
Available
Call Number
KF6301 .S532 2017: v.3
Status
Available

Authors, etc.

Names:

Summary

" ... Contains practice guidance for representing a client during the lifecycle of a civil or criminal tax examination, appeal and litigation. The [book] presents an overall discussion of IRS procedures, and practical and strategic considerations."--Publisher insert, October 2017.

Contents

Volume 1. Organization of the IRS -- Circular 230 and the ethics of tax practice -- Types of authority in federal tax practice -- Tax returns and interest -- Taxpayer access to IRS information -- The examination function -- Large case examinations -- Claims for refund and refund suits -- Administrative appeal -- Volume 2. Tax court litigation -- Statute of limitations/assessments/summary assessments -- TEFRA and the BBA -- Third-party liability -- Summons power and third-party contacts -- Major civil penalties -- Volume 3. Civil and criminal tax fraud -- The collection process -- Recovering attorney fees : section 7430 of the Code and related matters.

Other details