书目详细信息
： Tax procedure and tax fraud in a nutshell /
书目信息 机读格式(MARC)
| ISBN： | 9781634599320 |
|---|---|
| ISBN： | 1634599322 |
| 编目源： | DLC DLC |
| 地理区域代码： | n-us--- |
| 个人名称： | Watson, Camilla E., |
| 题名： | Tax procedure and tax fraud in a nutshell / by Camilla E. Watson, Professor of law, University of Georgia. |
| 版本说明： | Fifth edition. |
| 索书号： | D971.222/W343E |
| 载体形态： | xxxvii, 473 pages ; 19 cm. |
| 一般附注： | Includes index. |
| 一般附注： | Morgan's name appears first on the earlier edition. |
| 格式化内容附注： | Overview of the federal tax system -- The administrative power of the IRS -- 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 -- Glossary. |