Tax procedure and tax fraud in a nutshell / (Record no. 10434)

000 -LEADER
fixed length control field 02090cam a2200421 a 4500
001 - CONTROL NUMBER
control field u6691
003 - CONTROL NUMBER IDENTIFIER
control field SA-PMU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210418124927.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120203s2012 mnu 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2012359512
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Transcribing agency DLC
Modifying agency YDXCP
-- BTCTA
-- UCO
-- IVZ
-- SLA
-- BOP
-- NDL
-- YLS
-- BWX
-- BDX
-- CDX
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780314650283 (pbk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0314650288 (pbk.)
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)755874220
042 ## - AUTHENTICATION CODE
Authentication code pcc
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number KF6324
Item number .M67 2012
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.73040269
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Watson, Camilla E.
245 10 - TITLE STATEMENT
Title Tax procedure and tax fraud in a nutshell /
Statement of responsibility, etc. by Camilla E. Watson.
246 18 - VARYING FORM OF TITLE
Title proper/short title Tax procedure and tax fraud
250 ## - EDITION STATEMENT
Edition statement 4th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. St. Paul, MN :
Name of publisher, distributor, etc. Thomson/West,
Date of publication, distribution, etc. c2012.
300 ## - PHYSICAL DESCRIPTION
Extent liii, 456 p. ;
Dimensions 19 cm.
490 1# - SERIES STATEMENT
Series statement West nutshell series
500 ## - GENERAL NOTE
General note Includes index.
500 ## - GENERAL NOTE
General note Morgan's name appears first on the earlier edition.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
596 ## -
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650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax courts
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax evasion
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax collection
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax protests and appeals
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax auditing
Geographic subdivision United States.
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Nutshell series.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
994 ## -
-- Z0
-- SUPMU
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type Public note
          Female Library Female Library 12/11/2012   KF6324 .M67 2012 51952000110224 04/15/2021 1 04/15/2021 Books STACKS
          Main Library Main Library 04/18/2021   KF6324 .M67 2012 51952000138372 04/15/2021 1 04/15/2021 Books STACKS