IRS Practice and Procedure

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Table of contents

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

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