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The Sixth Edition of Tax Procedure and Tax Fraud in a Nutshell is designed to acquaint students with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution.
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