Federal Tax Litigation
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Product description
You'll find coverage of every aspect of federal tax disputes, including: handling tax controversies at all levels of the IRS; alternative dispute resolution procedures; asserting the "innocent spouse defense"; representing a client who is the target of the Criminal Investigation Division; refuting jeopardy assessments; suits against the federal government for overpayments; establishing "reasonable cause" for failure to pay; fighting government suits for recovery of erroneous refunds; recovery of damages for improper government disclosures of tax return information; taxpayer recovery of attorney's fees; tax debts that may be discharged in bankruptcy; grand jury matters; and more. Whether you are experienced or new to the field, Federal Tax Litigation will show you what to expect and help you advise clients in difficult situations. Don't miss this essential guide used in government, private practice and law schools across the country!
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Table of contents
CHAPTER 1
Assessment, Collection, Settlement and Litigation: An Overview of the Players and the Process
CHAPTER 1A
Litigation
CHAPTER 2
The Trust Fund Recovery Penalty
CHAPTER 3
Independent Contractor Versus Employee
CHAPTER 4
Jeopardy and Termination Assessments
CHAPTER 5
Refunds, Credits, and Abatements
CHAPTER 6
Wrongful Levy
CHAPTER 7
The Reasonable Cause Defense
CHAPTER 8
The Innocent Spouse Defense
CHAPTER 9
Collection Activities Via the Tools of Liens and Levies
CHAPTER 10
Tax Return Preparers and Tax Shelter Promoters
CHAPTER 11
Recovering Monetary Damages from the Federal Government
CHAPTER 12
Recovering Administrative and Litigation Expenses from the Government
CHAPTER 13
Criminal Tax Investigations
CHAPTER 14
Bankruptcy and the IRS
CHAPTER 15
Access to Information from the Federal Government
Index