Federal Tax
Procedure 2025 Editions Cumulative Updates
(Click
on the Links to Go to Blog Entry with Update)
This page is to post
significant changes to the 2025 editions as I revise the working draft for the 2026 editions. I make hundreds of changes during the year, but post here only the significant changes. Each time I add an entry for significant changes, I change the date in the title of this page presented in parenthesis. For each of the significant changes that warrant a blog entry, I collect the update blogs in a search on labels titled "FTPB 2025 Updates,"
here.
Keep in mind that, since the updates are from the 2026 working draft which has a lot of changes from the 2025 editions, the page numbers will not be the same as in the 2025 editions and any links to other parts of the book will not be the same as in the 2025 editions.
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. 18a Corporate
Transparency Act and Related Reporting
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
APPENDIX - RESOURCES
