- Federal Tax Procedure (Student 2016), SSRN link for download, here.
- Federal Tax Procedure (Practitioner 2016), SSRN link for download, here.
I have submitted these books to SSRN but they have not yet been cleared by their opaque processes. When they are cleared, I will provide links in the columns to the right of this blog.
While I was teaching a class in Federal Tax Procedure (at UH Law School through Fall 2015), I used this blog for two purposes: (i) to keep my students informed and (ii) to provide updates to the books. I will continue to use this blog to provide such updates. I will link all such updates as "Federal Tax Procedure Book - Errata." In most cases, I will provide the appropriate page numbers for the errata, but some postings may be more general interest for tax procedure enthusiasts with no specific page numbers being appropriate.
I remind readers that the best blog on tax procedure is Procedurally Taxing, here. You can get daily fixes (well most days' fixes) for your addictions to tax procedure on that blog. My fixes on this blog will be more infrequent and more episodic and usually less nuanced and often less edifying.
For even more in depth reading on tax procedure, the best text is Michael Saltzman and Leslie Book, IRS Practice and Procedure (Thomsen Reuters 2015), here. Leslie Book is a principal contributor to Procedurally Taxing, but his magnum opus is the Saltzman and Book book (sounds redundant but it is not). This book is the go-to resource for depth on the subject. (I have to disclose that I am the principal author for Chapter 12 dealing with Criminal Penalties and the Investigation Function.)