内容

目次

Ch.1 Tax Examinations Ch.2 Appeals Office and Tax Court Procedure Ch.3 Assessments and Collection Ch.4 Tax Preparers and Practitioners Ch.5 Criminal Investigations Ch.6 Criminal Administrative Review Ch.7 Summons Power Ch.8 Grand Jury Ch.9 Search and Seizure Ch.10 Fifth Amendment Right Against Self-Incrimination Ch.11 Privileged Communications Ch.12 Use of the Freedom of Information Act in Tax Litigation Ch.13 Criminal and Civil Penalty Issues Relating to the Corporation Ch.14 Voluntary Disclosure Ch.15 Civil Penalties Ch.16 Criminal Charges Ch.17 Currency Reporting Requirements and Money Laundering Ch.18 Asset Forfeiture Ch.19 Methods of Proof Ch.20 Defenses Ch.21 Sentencing Ch.22 Collateral Consequences of a Criminal Tax Conviction Appendix I Jury Charges Appendix II: Civil Litigation Forms Appendix III Internal Revenue Service Forms Appendix IV: Criminal Litigation Forms