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ISBN: 9780327176749
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View or download the free 2015 Online Supplement for this product.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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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