Federal Tax Procedure Book 2021 Editions Updates (9/20/21)


Federal Tax Procedure 2021 Cumulative Updates with Links
(Click on the Links to Go to Blog Entry with Update)

This page is to post significant changes to the 2021 editions as I revise the working draft for the 2021 editions that I will publish in August 2022.   I make hundreds of changes during the year, but post here only the significant changes.  As of today (8/9/21), there are no entries for significant changes.  Each time I add an entry for significant changes, I change the date in the title of this page presented in parenthesis.

On 9/20/21, I posted to SSRN a revised the 2021 Student Edition to include links to cases, Code sections, table of contents and cross references.  See Revised Federal Tax Procedure (2021 Student Ed.) with Links (9/20/21), here.

TABLE OF CONTENTS

Ch. 1. Purpose and Scope.

Ch. 2. Structure of the Federal Revenue Function.

Ch. 3. Returns and Payments.

Ch. 4. Statutes of Limitations.

Ch. 5. Interest.

Ch. 6. Penalties.

Ch. 7. The IRS Compliance Function (Examination).

Ch. 8. Appeals.

Ch. 9.  Notice of Deficiency.

Ch. 10.  Litigation.

Ch. 11. Assessment Procedures.

Ch. 12. Collection Procedures.

Ch. 13. Overpayments.

Ch. 14. Miscellaneous.

Ch. 15. Evidentiary Privileges in Tax Controversy Practice.

Ch. 16. Partnerships and S Corporations.

Ch. 17. Foreign Bank Account Issues (FBARs And Related).

Ch. 18. Whistleblower Rewards.

Ch. 19. Ethics, Malpractice and Tax Procedure.

Ch. 20. Discovering What the IRS Knows–FOIA, Privacy Act, Etc.

Ch. 21. Confidentiality and Disclosure of Return Information.