IRS PRACTICE+PROC.,REVISED-W/13 SUPP.

IRS Practice & Procedure is one of the most renowned and respected treatises on federal tax procedure and the representation of taxpayers before the IRS. IRS Practice & Procedure provides analysis, commentary, and strategies for all types of practitioners who have dealings with the IRS, and includes among other things discussion concerning the making of ruling requests, imposition and avoidance of civil and criminal penalties, the scope of the IRS's investigative powers, navigating the IRS's tax collection procedures, resolving tax issues through offers in compromise, and more. Its approach is to provide detailed and thorough integration of authorities relating to how the IRS operates in its various functions, to ensure that practitioners understand the IRS's limits on powers, and the rights that taxpayers enjoy at all stages of their interactions with the IRS.