Tax Controversies: Practice and Procedure

Lederman, Leandra; Mazza, Stephen

ISBN 10: 1531004202 ISBN 13: 9781531004200

Editorial: Carolina Academic Press, 2018

Idioma: Ingl�s

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Detalles bibliogr�ficos

T�tulo: Tax Controversies: Practice and Procedure
Editor: Carolina Academic Press
Fecha de publicaci�n: 2018
Idioma: Ingl�s
ISBN 10: 1531004202
ISBN 13: 9781531004200
Encuadernaci�n: Encuadernaci�n de tapa dura
Edici�n: 4� Edici�n
Estado: New

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Sinopsis

This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. Two chapters focus on tax research and representing tax clients, and another chapter addresses ethics issues in tax cases. An underlying theme the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system runs throughout the book.

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Leandra Lederman is the William W. Oliver Professor of Tax Law at Indiana University at Bloomington School of Law. Stephen Mazza is Dean at University of Kansas School of Law.

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