Civil Tax Procedure

Civil Tax Procedure embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations.
by David M. Richardson (Author) , Jerome Borison (Author) , Steve Johnson (Author)
Publisher: Carolina Academic Press
eBook :epub
3rd Edition
$140.00
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ISBN: 9781632809667
Publisher: Carolina Academic Press
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This new title is one of four releases from the LexisNexis Graduate Tax Series. Civil Tax Procedure embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. The problems are designed to require the students to study the assigned sections of the Code and regulations and, for the most part, do not lend themselves to resolution by simply reading the book. Areas that are often difficult for students (and practitioners alike), such as the partnership audit provisions, the innocent spouse rules, judicial and statutory mitigation of the statute of limitations, and transferee and fiduciary liability are addressed in the text and through “real world” problems. The Teacher’s Manual includes not only comprehensive analyses of all problems presented in the coursebook, but also lecture notes on some of the most difficult topics developed by the authors whose combined practice and teaching careers span almost 100 years.

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Featured Authors

David M. Richardson
Jerome Borison
Steve Johnson

David M. Richardson

David M. Richardson is a Professor Emeritus at the University of Florida Levin College of Law, where he has been a member of the faculty since 1984. He previously taught at the University of Miami, was a lecturer at Florida Atlantic University, and was a visiting professor at Beijing University, China and Leiden University, The Netherlands. He practiced at firms including Culverhouse Tomlinsons Mills DeCarion & Anderson, Roberts & Holland, Valdes-Fauli Richardson Cobb & Petry P.A., and Richardson & Jackel, all in Miami. He is a member of The Florida Bar Tax Section, the American Bar Association Tax Section, and the American College of Tax Counsel. He teaches in the Graduate Tax Program and has also served as Director of the Program.
LL.M., New York University
J.D., Columbia University
B.S., Rensselaer Polytechnic Institute

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Jerome Borison

Jerome Borison is an Associate Professor at the University of Denver Sturm College of Law, where he teaches Estates and Trusts, Estate and Gift Tax, Basic Tax, and Secured Transactions, and is a prolific scholar and author on these subjects. He is Of Counsel at Anderson & Jahde, P.C. in Littleton, Colorado.
LL.M., New York University, 1982
J.D., Gonzaga University, 1977
B.S., Temple University, 1967

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Steve Johnson

Steve Johnson is University Professor at Florida State University College of Law. He is a recognized national scholar on tax litigation and procedure, including legislative and administrative law topics in tax. He teaches Income Taxation, Partnership Taxation and Administrative Law. He is a prolific tax scholar and has written and co-written two casebooks as well as numerous articles on tax law and procedure. Professor Johnson practiced tax law in New York City, after which he served as a senior attorney with the IRS Chief Counsel’s Office and a special assistant United States attorney in Jacksonville, Florida. He was a founding faculty member at the University of Nevada, Las Vegas School of Law, where he was the 2008 Outstanding Faculty Member. In addition, he taught at Indiana University School of Law and visited at Chicago-Kent College of Law and University of California Hastings College of Law.
J.D., New York University School of Law, 1981; Managing Editor, New York University Law Review
B.A., St. Francis College (New York), 1976

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Table of contents

TABLE OF CONTENTS

 Chapter 1: STRUCTURE OF TAX ADMINISTRATION
 AND SOURCES OF TAX LAW

 Chapter 2: REPORTING OBLIGATIONS

 Chapter 3: SPOUSAL RELIEF

 Chapter 4: EXAMINATION OF RETURNS

 Chapter 5: ASSESSMENT PROCEDURES AND
 MATTERS RELATING TO THE STATUTES
 OF LIMITATIONS ON ASSESSMENT

 Chapter 6: EXAMINATION OF PARTNERSHIPS

 Chapter 7: TERMINATION AND JEOPARDY
 ASSESSMENTS

 Chapter 8: TAX COURT LITIGATION OF DEFICIENCY
 DETERMINATIONS

 Chapter 9: OVERPAYMENTS—CLAIMS FOR
 REFUND

 Chapter 10: JUDICIAL AND STATUTORY RULES
 THAT OVERRIDE THE STATUTES OF
 LIMITATION

 Chapter 11: PENALTIES

 Chapter 12: INTEREST

 Chapter 13: COLLECTION OF TAX

 Chapter 14: THE SECTION 6672 TRUST FUND
 RECOVERY PENALTY

 Chapter 15: TRANSFEREE AND FIDUCIARY
 LIABILITY
 

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