Federal Tax Practice and Procedure: Cases, Materials, and Problems

This casebook provides a comprehensive examination of federal tax practice and procedure, allowing for flexible design for JD and LLM courses and seminars on tax litigation, criminal tax practice, and tax ethics. It incorporates recent legislative, judicial, and regulatory developments.

Format: Hardback
Length: 1416 pages
Publication date: 28 February 2022
Publisher: West Academic Publishing

This casebook offers a thorough exploration of federal tax practice and procedure, making it an invaluable resource for law students and legal professionals alike. Designed as a teaching tool, it provides flexibility in curriculum design for courses and seminars covering various aspects of federal tax practice and procedure, including tax litigation, criminal tax practice, and tax ethics. In addition to its comprehensive coverage, this new edition has been updated to reflect recent legislative, judicial, and regulatory developments that have significant implications for tax practitioners.

The book is organized into five parts, each dedicated to a specific aspect of federal tax law. The first part provides an introduction to the tax system and the principles governing tax liability. It covers topics such as income taxation, property taxation, and corporate taxation, and explains the basic rules and regulations that apply to each.

The second part explores the administrative aspects of federal tax practice, including the filing of tax returns, the payment of taxes, and the administration of tax audits and appeals. It provides practical guidance.

The third part delves into tax litigation, covering the various stages of a tax dispute, from pre-litigation negotiations to trial and appeal. It discusses the legal principles and procedures that govern tax litigation and provides insights into effective strategies for representing clients in tax disputes.

The fourth part focuses on criminal tax practice, covering the legal principles and procedures that apply to tax crimes, such as tax evasion, fraud, and conspiracy. It discusses the investigation and prosecution of tax crimes and provides practical guidance for tax professionals working in this area.

The fifth part examines tax ethics, covering the ethical considerations that tax practitioners must navigate in their daily work. It discusses the professional standards and responsibilities that tax practitioners must uphold and provides insights into resolving ethical dilemmas that may arise in the course of tax practice.

Throughout the book, real-world examples and case studies are used to illustrate the practical application of the legal principles and procedures discussed. These examples help to bring the material to life and provide a deeper understanding of the complex issues that tax practitioners face.

In conclusion, this casebook is an essential resource for law students and legal professionals seeking to gain a comprehensive understanding of federal tax practice and procedure. Its comprehensive coverage, flexible design, and up-to-date content make it an invaluable tool for teaching and learning in the field of tax law. Whether you are a practicing tax attorney, a law student, or a tax professional looking to expand your knowledge and skills, this book will provide you with the information and insights you need to succeed in your career.

Weight: 2254g
Dimension: 264 x 198 x 53 (mm)
ISBN-13: 9781634598989
Edition number: 3 Revised edition