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ISBN: 0314252320Издательство: West Group Publishing
Год издания: 2004
Book DescriptionThe casebook covers the organization and structure of the IRS, the return examination process, assessments, collections, overpayments, penalties, civil litigation, and criminal prosecutions. It also contains an expansive chapter on the ethical issues of tax practice. While the book is intended for use in a general federal tax practice and procedure course, it also may be used for separate courses or seminars in tax ethics, civil tax procedure, tax litigation, and criminal tax practice and procedure.