Federal Tax Practice and Procedures

Federal Tax Practice and Procedure is often described as a rebarbative course. Instructors tend to put more emphasis on datelines, tax filings, etc. Though these aspects are important they do not capture the essence of tax procedure. This book encapsulates the delightful aspects of tax procedure and aims to equip students and practitioners with analytical skills through the use of the Code, Regulations, and case law. Readers will enjoy learning about fiscal procedure aspects such as Taxpayer bill of rights, Tax Audit Process and Tax Assessment Period, Assessment of Tax Deficiencies, Overpayments, Refunds, and Refund Litigation, Liens, Levies, and Collection Procedures, etc.
In a nutshell, this book is geared to equip practitioners and students to identify and analyse the procedural issues involved in a tax controversy in order to represent a client in a civil federal tax dispute from its inception through the administrative process, culminating in tax litigation.