Federal Tax Procedures for Attorneys
American Bar Association (Verlag)
978-1-63425-259-1 (ISBN)
Appendices include abbreviations and acronyms used in federal tax procedure matters, IRS forms and notices, IRS form letters sent to taxpayers, and a list of IRS publications on procedural topics.
W. Patrick Cantrell is licensed as an attorney and as a certified public accountant. After 33 years practicing as a CPA, including seven at the Internal Revenue Service, he opened Cantrell & Cantrell, PLLC, a tax law practice in Houston, Texas.
TABLE OF CONTENTS Introduction Chapter 1: Examination IRS Audit Procedures Alternative Audit Techniques Taxpayer Interviews Use of Administrative Summonses by Federal Agents Audits of Partnership Entities Audits by IRS Specialists Chapter 2: Administrative Appeals The IRS Appeals Office Freedom of Information Act Requests Closing Agreements Collection Due Process (CDP) Hearings Chapter 3: Civil Tax Litigation Choice of Forum Deficiency Procedures Last Known Address Problems Tax Claim and Refund Procedures The U.S. Tax Court: Organization, Jurisdiction, and Operation Burden of Proof Recovery of Costs under I.R.C. 7430 Chapter 4: Statutes of Limitations in Tax Cases Statutes of Limitations: General Rules Termination of Form 872-A Mitigation of the Statute of Limitations Chapter 5: Penalties and Interest Federal Penalty Structure Penalty Abatement Interest on Underpayments and Overpayments Underestimate Penalties Handling Trust Fund Liability Cases Chapter 6: Collection Enforcement Dealing with the IRS Collection Function Federal Tax Liens Federal Tax Levies Seizure of Tangible Personalty by the IRS Transferee and Fiduciary Liability Chapter 7: Collection: Defenses and Remedies Applications for Taxpayer Assistance Orders Installment Agreements (IAs) Offers in Compromise Tax Issues in Bankruptcy Innocent Spouse Defenses Chapter 8: Fraud Federal Tax Crimes Civil Fraud Failure to File Tax Returns Criminal Tax Investigation and Prosecution Use of Informants by the IRS Chapter 9: Ethical Considerations Practice before the IRS Civil Preparer Penalties Preparer Disclosure Government Disclosure and Other Misconduct Appendix A: Abbreviations and Acronyms Used in Federal Tax Procedure Matters Appendix B: IRS Forms and Notices Used in Federal Tax Procedure Matters Appendix C: IRS Form Letters Sent to Taxpayers Appendix D: IRS Publications on Procedural Topics Index
| Erscheinungsdatum | 12.05.2017 |
|---|---|
| Verlagsort | Chicago, IL |
| Sprache | englisch |
| Maße | 180 x 251 mm |
| Gewicht | 898 g |
| Themenwelt | Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft |
| Schulbuch / Wörterbuch ► Lexikon / Chroniken | |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht | |
| Wirtschaft ► Betriebswirtschaft / Management | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-63425-259-4 / 1634252594 |
| ISBN-13 | 978-1-63425-259-1 / 9781634252591 |
| Zustand | Neuware |
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