| Author(s): | Robert E. Meldman J.D., LL.M., Richard J. Sideman, LL.M. | |||
| Media: | Book | |||
| Published: | 8/2004 | |||
| ISBN: | 9780808011422 | |||
| Pages: | 1000 |
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Federal Taxation Practice and Procedure
(Seventh Edition) provides a
clear explanation of the organization, structure and processes involved in
IRS practice. A favorite in practice and procedure classes because of its
clear descriptions and logical presentation, it is a top reference for
practitioners as well. The book patiently covers the basics, the
complexities and the details with plenty of real-life illustrations and
examples. All the latest IRS structural changes and developments are
explained, and the book helpfully includes reproductions of official
letters, forms and notices used by the IRS.
This new Seventh Edition reflects the Military Family Relief Act of 2003,
the Service Members Civil Relief Act of 2003, Jobs and Growth Tax Relief
Reconciliation Act of 2003, Job Creation and Worker Assistance Act of
2202, changes to Circular 230, changes to Offer In Compromise and innocent
spouse relief, new anti-tax shelter initiatives, recent IRS structural
changes and other regulatory changes. The Edition has been extensively
revised and rewritten. Now included right in place are special
end-of-chapter problems for those using the book as a text or training
tool. The authors continue the practice of carefully and concisely
explaining the workings of the IRS, so that the reader gets a clear sense
of how things work on a practical level.
This comprehensive guide discusses the administrative structure of the
IRS, ethical duties of the practitioner, preparer penalties, and the
statute of limitations. The Service's procedure in determining, reviewing,
litigating and collecting tax deficiencies is described, and the roles of
all the key groups within the IRS are covered. Also included is a
discussion of related criminal investigations and the use of the IRS
summons. The indirect method of proof is also covered.
The book's helpful Appendix contains the key sections from the Statement
of Procedural Rules adopted by the Treasury Department to govern the
internal administration and functioning of the IRS.
