Tax Controversies: Practice and Procedure, 3rd edition
Files
Description
This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. This edition of Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. In addition, two chapters focus on tax research and representing tax clients and a new chapter addresses ethics issues in tax cases. An underlying theme - the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system - runs throughout the book.
ISBN
9781422422632 (hb.), 9781422472637 (looseleaf), 9780327177135 (ebook)
Publication Date
2009
Publisher
LexisNexis
City
Newark, NJ
Keywords
Tax administration and procedure-United States-Cases, Tax collection-United States-Cases
Disciplines
Law | Tax Law
Recommended Citation
Lederman, Leandra and Mazza, Stephen W., "Tax Controversies: Practice and Procedure, 3rd edition" (2009). Books & Book Chapters by Maurer Faculty. 48.
https://www.repository.law.indiana.edu/facbooks/48
Comments
Full bibliographic details available here.
Copies available in the Jerome Hall Law Library, KF 6300 .L43 2009