Today, I completed revisions to the Tax Crimes section of my Federal Tax Procedure Book so that I could circulate to Jim Malone's Tax Practice and Procedure class to UVA Law School where I will guest teach the subject next week. I have circulated it to class members. Readers of this blog can download it here. A related spreadsheet is available here.
As always, I would appreciate feedback from readers for improvement.
The next editions of the FTPB will be published in early August 2019.
Wednesday, February 20, 2019
Thursday, February 14, 2019
Taxpayer Advocate Annual Report with Graphics on the Tax Procedure Processes (2/14/19)
The Taxpayer Advocate has issued the Annual Report to Congress for 2018, here. There is a lot in the report that I will blog on here (or incorporate in the working draft for my next Federal Tax Procedure Book that will be finalized and posted on SSRN in August 2019).
I offer here seven pages of schematic graphics from the report that show the various stages of the tax procedure process. I think the graphics are good, but for best use requires some understanding of the various steps in the process. The graphics are as follows:
I offer here seven pages of schematic graphics from the report that show the various stages of the tax procedure process. I think the graphics are good, but for best use requires some understanding of the various steps in the process. The graphics are as follows:
- Tax Return Preparation Roadmap
- Tax Return Processing Roadmap
- Notices Roadmap
- Exam Roadmap
- Appeals Roadmap
- Collection Roadmap
- Litigation Roadmap
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