2018 Federal Tax Procedure Book & Supplements (7/27/18; 11/28/18)

2018 Editions of the book:
All readers are given permission to use the books.  Please note that the books are copyrighted, so appropriate credit to the book is appreciated when the contents are used in other publications.

Also, I provide a page on this blog titled Federal Tax Procedure Book Forms, here, with links to forms and other documents relevant to the type of class to which the Federal Tax Procedure Books are directed.

I encourage readers to:
  • Make appropriate comments (including, most importantly, items that should be corrected or included).  I will use these comments to make the next edition better and, if appropriate, make updates through the cumulative supplement discussed below.
  • Advise me of uses of the book in teaching.  It is always good to know which classes are using the book. 
Readers may make those comments below or by emailing me at jack@tjtaxlaw.com.  Thank you in advance for the comments that will make the next edition better.

Current Cumulative Supplement: 
This is a cumulative supplement which is directed only to the Student Edition.  I offer the cumulative supplement only to provide information that I believe is sufficiently material to the course contemplated by the Student Edition to distract their attention from the Student Edition to a supplement.  Changes either in the text or in the footnotes that merely provided nuance without materially affecting the text for Students are not presented in the cumulative supplement.
  • Supplement dated 11/28/18 here.
Note to readers as of 10/6/18:  I today, 10/6/18, reviewed the changes I have made to the working draft for the next editions (2019).  There are well over 100 changes.  But, I have decided that a Cumulative Supplement is not appropriate based on the changes I have made to this date.  The reason is that, although I have made many text changes, I determined that they are refinements of key points already made in the text and, distracting the student to revisions that are not material enough to justify distracting tax procedure students from the text in the current edition.  And, although there are material changes in the footnotes which are available only in the Practitioner Edition, the cumulative supplement is not directed to practitioners.  Those changes will appear in the next complete Practitioner Edition in 2019.

For developments, I will sometimes present them as blog entries on this blog, but a far better resource is the Procedurally Taxing Blog, here.  The authors of the blog are Les Book of Villanova Law School, Keith Fogg of Harvard Law School, Christine Speidel of Villanova Law School and Stephen Olsen in private practice, with frequent guest blogs by practitioners in the tax procedure field.  For practitioners, the Procedurally Taxing Blog is necessary reading.  For students, I recommend selective reading, because many of the blog entries go into a level of detail that I do not believe appropriate for students.
Old Cumulative Supplements are linked at the bottom of this page, but I do not recommend anyone downloading any cumulative supplement other than the current one.
Townsend's Forms and Materials for Use with the Book:
  • Forms.  These are forms that I refer to in the text.  It is a selective set of forms that I think are most important for the student to review for the class as I have conceptualized it in the Student Edition of the Book.  The forms include both IRS and FinCEN forms relevant to the class and other form documents (Tax Court pleading and decision documents and refund litigation documents).
  • Materials.  These are key cases I ask the student to read, select John Doe Summons Documents, and two articles that I use for ethics discussions.
Teaching Materials and Other Related Matters Offered by Professors of Tax Procedure (as I am advised of these uses and am given permission to link them, I will offer them here):
  • Jonathan ("Jon") Barry Forman, here, Alfred P. Murrah Professor, University of Oklahoma College of Law [NOTE: JAT HAS NOT UPDATED THIS FOR 2018 EDITION]
    • Forman's Syllabus (Beginning with Summons), here.
    • Thanks to Jon for offering this syllabus and for permitting me to be a part of teaching his students.
  • John A. Townsend, then Adjunct Professor of Law, University of Houston Law School, Syllabus from his last Tax Procedure class at University of Houston Law School in Fall 2015, here.
For a longer discussion of IRS Guidance -- Townsend, John A., IRS Guidance – Rulemaking and Deference to IRS Statutory Interpretation (July 27, 2018). Available at SSRN: https://ssrn.com/abstract=321206.
Older Cumulative Supplements (Caution: I recommend only the downloading of the current Cumulative Supplement linked above):

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