Tax Procedure and Tax Fraud

University textbook with cases, discussion and related materials on the subject of tax procedure and tax fraud. After an introduction of the federal tax system, the chapters deal with: responsibilities of the tax practitioner, administrative rulemaking and rulings, administrative determination of liability for tax, statute of limitations on assessment of tax and claims for refund, civil penalties and interest, civil tax litigation, the Internal Revenue Service summons, federal tax crimes and methods of proof, criminal tax investigations and prosecutions, and collection of tax.