Tax Procedure and Tax Fraud, Cases and Materials Book

	Preface
	Acknowledgments
	Table of Cases
	Table of Internal Revenue Code Sections
Ch. I	Introduction to the Federal Tax System	1
Ch. II	Responsibilities of the Tax Practitioner	16
Ch. III	Administrative Rulemaking and Rulings	56
Ch. IV	Administrative Determination of Liability for Tax	121
Ch. V	Statutes of Limitations on Assessment of Tax and Claims for Refund	161
Ch. VI	Civil Penalties and Interest	217
Ch. VII	Civil Tax Litigation	321
Ch. VIII	The Internal Revenue Service Summons	483
Ch. IX	Federal Tax Crimes and Methods of Proof	537
Ch. X	Criminal Tax Investigations and Prosecutions	631
Ch. XI	Collection of the Tax	717
	App. A. Power of Attorney (Form 2848) and Tax Information Authorization (Form 8821)	886
	App. B. Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment (Form 870), Offer of Waiver of Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment (Form 870-AD), Agreement as to Final Determination of Tax Liability (Form 866), Closing Agreement on Final Determination Covering Specific Matters (Form 906)	893
	App. C. Consent to Extend the Time to Assess Income Tax (Form 872), Special Consent to Extend the Time to Assess Tax (Form 872-A), Notice of Termination of Special Consent to Extend the Time to Assess Tax (Form 872-T)	904
	App. D. Tax Court Petition Forms: Form 1 - Petition (Other Than in Small Tax Case) Form 2 - Petition (Small Tax Case)	911
	App. E. Report of Cash Payments Over $10,000 Received in a Trade or Business (Form 8300)	914
	Index	917