目次

Structure of tax administration and sources of tax law -- Reporting obligations -- Spousal relief -- Examination of returns -- Assessment procedures and matters relating to the statutes of limitations on assessment -- Examination of partnerships -- Termination and jeopardy assessments -- Tax court litigation of deficiency determinations -- Overpayments : claims for refund -- Judicial and statutory rules that override the statutes of limitation -- Penalties -- Interest -- Collection of tax -- The Section 6672 "trust fund recovery penalty" -- Transferee and fiduciary liability.