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100 1 |a Watson, Camilla E.,  |e author 
245 1 0 |a Tax procedure and tax fraud in a nutshell /  |c by Camilla E. Watson, Professor of Law, University of Georgia 
246 1 |i Title on introductory web page for some providers:  |a Watson's tax procedure and tax fraud in a nutshell 
250 |a Fourth edition 
264 1 |a St. Paul, MN :  |b West, a Thomson Reuters business,  |c [2012] 
264 4 |c ©2012 
300 |a 1 online resource (liii, 456 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
340 |g polychrome  |2 rdacc 
347 |a text file  |2 rdaft 
490 1 |a West nutshell series 
500 |a Includes index 
505 0 |a Overview of the federal tax system -- IRS and Treasury Department rulemaking -- The hazards and standards of tax practice -- Disclosure of IRS materials and confidentiality of return information -- Federal tax returns and compliance -- Further compliance : Audits and administrative appeals -- The assessment procedure and statutes of limitations -- Overpayments : administrative refunds -- Remedies to absolve the harshness of the statute of limitations on assessments and claims for refund -- Civil penalties and interest -- The collection process -- Bankruptcy proceedings -- Third party liability -- Choice of forum in civil tax litigation -- Additional civil litigation considerations -- Criminal investigations -- IRS investigatory powers and techniques -- Federal tax crimes -- Defenses to criminal charges 
588 0 |a Online resource (West Academic, viewed February 24, 2020) 
588 0 |a Online resource (Westlaw, viewed August 21, 2013) 
650 0 |a Tax auditing  |z United States 
650 0 |a Tax collection  |z United States 
650 0 |a Tax courts  |z United States 
650 0 |a Tax evasion  |z United States 
650 0 |a Tax protests and appeals  |z United States 
650 6 |a Contentieux fiscal  |z États-Unis 
650 6 |a Contrôle fiscal  |z États-Unis 
650 6 |a Fraude fiscale  |z États-Unis 
650 6 |a Impôt  |x Recouvrement  |z États-Unis 
650 6 |a Impôt  |x Réclamations et appels  |z États-Unis 
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650 7 |a Tax auditing  |2 fast 
650 7 |a Tax collection  |2 fast 
650 7 |a Tax courts  |2 fast 
650 7 |a Tax evasion  |2 fast 
650 7 |a Tax protests and appeals  |2 fast 
651 7 |a United States  |2 fast 
655 4 |a Electronic books 
655 7 |a Examination study guides  |2 aat 
655 7 |a Guides de l'étudiant  |2 rvmgf 
655 7 |a Study aids  |2 gtlm 
655 7 |a Study guides  |2 fast 
655 7 |a Study guides  |2 lcgft 
775 0 8 |i Revised as:  |a Watson, Camilla  |t Tax Procedure and Tax Fraud in a Nutshell.  |d West Academic, 2016  |z 1634606140  |w (OCoLC)942846523 
776 0 8 |i Print version:  |a Watson, Camilla E  |t Tax procedure and tax fraud in a nutshell.  |b Fourth edition.  |d St. Paul, MN : West, a Thomson Reuters business, [2012]  |z 9781628106305  |w (DLC) 2012359512  |w (OCoLC)755874220 
830 0 |a Nutshell series 
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