Federal Tax Procedure - Practitioner Edition

Abstract

Federal Tax Procedure is the book for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law. The book and related materials contain text discussion, relevant Code Sections, 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). Both versions are available free on Mr. Townsend's Scholarly Papers page on SSRN. The pdf versions are updated every August for use in that year's Fall class and sometimes again in January or February. Additional matters related to the book may be found on Mr. Townsend's Federal Tax Procedure Blog.

Keywords: Federal Tax Procedure, Tax Procedure, IRS Audits, IRS Appeals, Tax Litigation

JEL Classification: H26, H29