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IRS Practice and Procedure

IRS Practice and Procedure

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One-year subscription, includes all updates.
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One-year subscription, includes all updates.
Product Code:

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

  • Saltzman & Book: IRS Practice & Procedure
    • Chapter 1: The IRS as an Administrative Agency
    • 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. Confidentiality and Disclosure of Tax Returns
    • Chapter 5: Statutes of Limitations
    • Chapter 6: Interest
    • Chapter 7A: Criminal Penalties (Formerly)
    • 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
      • B. Special Features of Examinations
      • C. TEFRA Partnerships
    • 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. Process for Getting the Refund
    • Chapter 12: Criminal Penalties and the Investigation Function
    • Chapter 13: The Service's Investigatory Powers
    • Chapter 14: Tax Collection Function: Tax Liens and Levies (Formerly)
    • Chapter 14A: 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 14B: Collection Due Process
    • 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, Non-Bankruptcy Insolvency Proceedings
      • C. Collection of Tax Claims in Bankruptcy
    • 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