(eBook PDF) Tax Controversies: Practice and Procedure, 4th Edition – Digital Ebook – Instant Delivery Download

Product details:

• ISBN-10 ‏ : ‎ 1531004202
• ISBN-13 ‏ : ‎ 978-1531004200
• Author: Leandra Lederman

This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. Two chapters focus on tax research and representing tax clients, and another chapter addresses ethics issues in tax cases. An underlying theme―the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system―runs throughout the book.
• Suitable for J.D. or LL.M. students, or for use in a tax clinic.
• Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems.
• Teacher’s Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course.
• This edition is thoroughly updated to reflect developments in the law since the previous edition.
Table contents:

Chapter 1 · Introduction to Federal Tax Controversies and Tax Administratio

Chapter 2 · IRS Rulemaking

Chapter 3 · Tax Returns and Examinations

Chapter 4 · Summonses and Privileges

Chapter 5 · IRS Appeals

Chapter 6 · The Tension Between Confidentiality and Disclosure

Chapter 7 · Restrictions on Assessment of Tax

Chapter 8 · The United States Tax Court

Chapter 9 · The Notice of Deficiency

Chapter 10 · Overpayments, Refund Claims, and Refund Litigation

Chapter 11 · Tax Litigation and Settlement of Tax Cases

Chapter 12 · Civil Tax Penalties

Chapter 13 · Interest on Tax Underpayments and Overpayments

Chapter 14 · Liens, Levies, and Other Collection Procedures

Chapter 15 · Offers in Compromise, Installment Agreements, and

Chapter 16 · The Collection Due Process Procedures

Chapter 17 · Joint and Several Liability and the “Innocent Spouse” Provisions

Chapter 18 · Ethical Issues in Tax Practice

Chapter 19 · Representing Clients in Tax Cases

Chapter 20 · Conducting Tax Research

Index

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