Federal Tax Procedure (2021 Student Ed.)

Abstract

Federal Tax Procedure is a book originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book is updated annually in August. This is the 2021 edition. The book and related materials contain text discussion, relevant Code Section citations, and certain cases designed to encourage students to think about the Tax Procedure process. The book is in electronic format (Adobe Acrobat PDF format) and is in two versions – (1) a Student Edition (no footnotes); and (2) a Practitioner Edition (same as Student Edition but including the footnotes). This is the Student Edition. Both versions are available on Mr. Townsend's SSRN web page. Mr. Townsend's practice is to update the text PDF once a year in August to permit the book to be used in the following academic year. Updates and additional matters related to the book may be found on Mr. Townsend's Federal Tax Procedure Blog.

This Student Edition is as revised as of September 19, 2021. The principal revision is to add cyberlinks for each access to cases and Code sections cited in the text.

Keywords: tax procedure, tax audits, tax litigation, IRS collection, tax crimes, FBAR, whistleblower

JEL Classification: H20, H26