Watson, Camilla E. <br/><br/>
Tax procedure and tax fraud in a nutshell / 
 Tax procedure and tax fraud 
by Camilla E. Watson. 
 - 4th ed. 
 - St. Paul, MN :  Thomson/West,  c2012. 
 - liii, 456 p. ;  19 cm. 
 - West nutshell series .
 - Nutshell series. .
<br/><br/> Includes index.  Morgan's name appears first on the earlier edition. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9780314650283 (pbk.) 0314650288 (pbk.) 
<br/><br/><label>LCCN: </label>2012359512 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax courts--United States.<br/>Tax evasion--United States.<br/>Tax collection--United States.<br/>Tax protests and appeals--United States.<br/>Tax auditing--United States.
<br/><br/><label>LC Class. No.: </label>KF6324  / .M67 2012 
<br/><br/><label>Dewey Class. No.: </label>343.73040269