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IRS Practice and Procedure

IRS Practice and Procedure

Product Information

Format

Price

Quantity

Book
Product Code:
IRPSP
(one-year subscription, includes all updates)
$790.00
Online
Product Code:
WOIPP
(one-year subscription, includes all updates)
$760.00

IRS Practice and Procedure covers the complete range of the Internal Revenue Service's procedures, from rulings to tax collection. It provides analysis, commentary, and strategies for all types of practitioners who have dealings with the IRS. Cited and relied upon by the federal courts  in over 100 decisions, as well as by the IRS, this treatise provides:

  • The most up-to-date and comprehensive coverage of tax law procedure
  • Practical advice on the application of the rules to ensure that practitioners effectively represent their clients in matters before the IRS
  • In-depth explanations of the rules of tax procedure organized around functions and key issues
  • Frequent supplementation that arms subscribers with the most current guidance in the area of tax procedure

List of Content (Click any title to expand the list)
SIRS Practice & Procedure - Altzman & Book

  • Chapter 1: The IRS as an Administrative Agency
    • A. Organization of the IRS
    • B. Administrative Law and the IRS
    • C. Practice Before the Internal Revenue Service
  • Chapter 2: Taxpayer Access to Information
    • A. Access to Information From the Service Under the Freedom of Information Act
    • B. Access to Records From the Service Under the Privacy Act
  • Chapter 3: Statements of IRS Position and Practice
  • Chapter 4: Returns
    • A. General Rules Relating to Returns
    • B. Penalties on Income Tax Return Preparers
    • C. The Privacy of Tax Returns
  • Chapter 5: Statutes of Limitations
  • Chapter 6: Interest
  • Chapter 7A: Criminal Penalties
  • Chapter 7B: Civil Penalties
    • I. Overview
    • II. Fraud and Accuracy-Related Penalties
    • III. Frivolous Submissions and Erroneous Refund Claims
    • IV. Delinquency Penalties
    • V. Failure to Deposit Penalties
    • VI. Information Returns and Payee Statements
    • VII. Tax Preparer, Promoter, and Protestor Penalties
    • VIII. Procedural Matters
  • Chapter 7C: Innocent Spouse Relief
  • Chapter 8: The Examination Function
    • A. Organizational Aspects of Examination
  • Chapter 9: The Appeals Function
  • Chapter 10: Assessment Procedures
  • Chapter 11: Overpayment, Refund, Credit, and Abatement
    • A. Procedures in General
    • B. Making Refund Claims
    • C. Processing Refund Claims
  • Chapter 12: The Criminal Investigation Function
  • Chapter 13: The Service's Investigatory Powers
    • A. Service and Enforcement of Summonses
    • B. Challenges to Summons Enforcement
    • C. Other Investigative Techniques
    • D. International Uses of Summonses and Other Methods of Access to Foreign-Based Information
  • Chapter 14: The Tax Collection Function: Tax Liens and Levies
    • A. Organization and Operation of the Collection Function
    • B. The General Tax Lien
    • C. Enforced Collection Procedures
    • D. Special Estate and Gift Tax Liens
  • Chapter 15: Avoiding and Minimizing the Effect of Tax Liens and Levies
  • Chapter 16: Priority of Tax Claims
    • A. Priority of Tax Claims on Individual Creditor Proceedings
    • B. Priority of Tax Claims in Collective Insolvency Proceedings
    • C. Collection of Tax Claims In Bankruptcy [Revised]
  • Chapter 17: Collection From Nontaxpayers—Transferee Liability
    • A. Collection of Taxes From Transferees
    • B. Collection of Taxes From Withholding Agents
  • IRS Practice and Procedure Sample View