| Description |
xxxvii, 921 pages ; 27 cm |
| Series |
American casebook series |
|
American casebook series.
|
| Contents |
Ch. I. Introduction to the Federal Tax System -- Ch. II. Responsibilities of the Tax Practitioner -- Ch. III. Administrative Rulemaking and Rulings -- Ch. IV. Administrative Determination of Liability for Tax -- Ch. V. Statutes of Limitations on Assessment of Tax and Claims for Refund -- Ch. VI. Civil Penalties and Interest -- Ch. VII. Civil Tax Litigation -- Ch. VIII. The Internal Revenue Service Summons -- Ch. IX. Federal Tax Crimes and Methods of Proof -- Ch. X. Criminal Tax Investigations and Prosecutions -- Ch. XI. Collection of the Tax -- App. A. Power of Attorney (Form 2848) and Tax Information Authorization (Form 8821) |
|
App. B. Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment (Form 870), Offer of Waiver of Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment (Form 870-AD), Agreement as to Final Determination of Tax Liability (Form 866), Closing Agreement on Final Determination Covering Specific Matters (Form 906) -- App. C. Consent to Extend the Time to Assess Income Tax (Form 872), Special Consent to Extend the Time to Assess Tax (Form 872-A), Notice of Termination of Special Consent to Extend the Time to Assess Tax (Form 872-T) -- App. D. Tax Court Petition Forms: Form 1 - Petition (Other Than in Small Tax Case) Form 2 - Petition (Small Tax Case) -- App. E. Report of Cash Payments Over $10,000 Received in a Trade or Business (Form 8300) |
| Notes |
Includes index |
| Subject |
Tax administration and procedure -- United States -- Cases.
|
|
Tax evasion -- United States -- Cases.
|
|
Tax protests and appeals -- United States -- Cases.
|
| Author |
Morgan, Patricia T., 1949-
|
|
Rubin, Ronald B.
|
| LC no. |
91029465 |
| ISBN |
0314895612 (alk. paper) |
|
