Federal Tax Practice and Procedure
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing firstname.lastname@example.org; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Written by a team of eight tax practitioners and law professors, Federal Tax Practice and Procedure is the ideal guidebook for understanding how disputes with the IRS arise and are resolved.
Its 18 chapters are divided into four parts:
(1) The Basics: Chapters examine the reform of the IRS during the 1990's and its current structure and organization. Also covered: income tax withholding, calculating estimated taxes, making tax payments, preparing returns and making elections.
(2) Examination of the Tax Return and Assessment of a Deficiency: Chapters explore IRS examination of tax returns and the assessment of tax deficiencies, reaching settlements with the IRS, statutes of limitation on assessment, practicing before the IRS, and obtaining IRS guidance.
(3) Remedies Available to the Taxpayer: Chapters on Tax Court litigation, refunds and appeals.
(4) IRS Tools for Obtaining Unpaid Taxes and Penalizing Taxpayers: Chapters cover collection of taxes, liens and levies, interest, the fraud penalty, civil penalties other than fraud, and criminal penalties and procedure.
The treatise is filled with hypothetical examples where our authors show you how to perform difficult tax calculations and how to apply tax rules and principles in everyday practice. The authors have also included scores of tax planning tips, commentaries and observations on the law, and caveats for the cautious practitioner.
Federal Tax Practice and Procedure is the perfect companion to Matthew Benders two-volume treatise, Tax Controversies -- Audits, Investigations and Trials, which provides in-depth coverage of tax fraud, both civil and criminal.
Also includes subject matter index, and tables of Internal Revenue Code sections, Treasury Regulations and IRS rulings and pronouncements.
eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
Table of contents
Chapter 1 Reform of the Internal Revenue Service
Chapter 2 The Reorganized Service
Chapter 3 Income Tax Withholding and Estimated Taxes
Chapter 4 Tax Payments
Chapter 5 Tax Returns and Elections
Chapter 6 Examinations
Chapter 7 Practice Before the IRS, Guidance and Settlements
Chapter 8 Limitations Periods Applicable to Government Action
Chapter 9 Deficiencies and Tax Court Litigation
Chapter 10 Taxpayer Refunds
Chapter 11 Appeals
Chapter 12 Judicial and Statutory Doctrines that Avoid Limitations Periods
Chapter 13 Liens
Chapter 14 Collection of Taxes
Chapter 15 Interest
Chapter 16 Civil Penalties Other Than Fraud
Chapter 17 The Civil Fraud Penalty
Chapter 18 Criminal Penalties and Procedures