Federal Tax Practice and Procedure: Cases, Materials, and Problems
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Description
A Federal Tax Practice and Procedure course should be a basic component of any tax curriculum. The issues it presents pertain mostly to compliance (e.g., filing returns, paying the tax, collections) and the problems arising from compliance (e.g., overpayments, tax controversies and litigation) or noncompliance (e.g., penalties and criminal prosecution). Federal tax practice and procedure is divided into two general components: civil and criminal. This casebook introduces students to both components and is designed to be used in a variety of two or three credit hour courses or seminars at both the J.D. and LL.M. levels. These include courses in civil tax practice and procedure, ethics of tax practice, tax litigation, and tax crimes. The casebook contains questions and problems throughout to test students’ comprehension of the material and to provoke further thought about the issues presented. While a limited background in substantive federal tax is useful, it is not required. Therefore, students may take these courses without first taking Federal Income Taxation. It is recommended (although not required) that students take Criminal Law or Criminal Procedure prior to taking Tax Crimes. This second edition is updated through September 2011. Between the first and second editions, there have been numerous cases and tax legislation that made significant changes to the practice and procedure area. We took the liberty in this new edition to change the structure of the first chapter to make it shorter and more of a basic introductory chapter. Some of the material in the original version of Chapter 1 relating to the United States Tax Court has been moved to Chapter 8 in which the subject of litigation in that court is fully considered. Otherwise, the organization of this edition follows the basic organization of the first edition. In some chapters, however, new material has been added and some old material may have been deleted. As on example, Chapter 7 now contains a new section focusing upon Collection Due Process. This reflects the large volume of cases, primarily in the United States Tax Court, in which taxpayers have exercised their rights to have their collection issues reviewed first by the Internal Revenue Service and then by a court of law. We have edited most of the cases and other materials in an attempt to keep the book at a manageable length. Deleted material has been marked with asterisks (* * *), although footnotes, citations, and dissenting opinions may have been deleted without indication. Footnotes retain their numbering from the original sources.
Publication Date
2012
Edition
2
Recommended Citation
Watson, Camilla E. and Billman, Brookes D., "Federal Tax Practice and Procedure: Cases, Materials, and Problems" (2012). Faculty Books & Edited Works. 74.
https://gretchen.law.nyu.edu/fac-books-edited-works/74
