- Dedication
- Preface
- Table of Cases
- Table of Statutes
- Table of Treasury Regulations
- Table of Revenue Rulings
- Chapter
- Overview of the Federal Tax System
- IRS and Treasury Department Rulemaking
- The Hazards and Standards of Tax Practice
- Disclosure of IRS Materials and Confidentiality of Return Information
- Federal Tax Returns and Compliance
- Further Compliance: Audits and Administrative Appeals
- The Assessment Procedure and Statutes of Limitations
- Overpayments: Administrative Refunds
- Remedies to Absolve the Harshness of the Statute of Limitations on Assessments and Claims for Refund
- Civil Penalties and Interest
- The Collection Process
- Bankruptcy Proceedings
- Third Party Liability
- Choice of Forum in Civil Tax Litigation
- Additional Civil Litigation Considerations
- Criminal Investigations
- IRS Investigatory Powers and Techniques
- Federal Tax Crimes
- Defenses to Criminal Charges
- Glossary
- Index
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