Federal Tax Procedure (2022 Practitioner Ed.)

1061 Pages Posted: 22 Aug 2022

See all articles by John A. Townsend

John A. Townsend

University of Houston Law Center; Independent

Date Written: August 3, 2022

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. 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 footnotes). This is the 2022 Practitioner Edition with footnotes. 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 Student Edition PDF 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.

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

JEL Classification: H20, H26

Suggested Citation

Townsend, John A. and Townsend, John A., Federal Tax Procedure (2022 Practitioner Ed.) (August 3, 2022). Available at SSRN: https://ssrn.com/abstract=4180710 or http://dx.doi.org/10.2139/ssrn.4180710

University of Houston Law Center ( email )

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United States

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