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Showing posts with label Federal Tax Procedure Book - Errata. Show all posts
Showing posts with label Federal Tax Procedure Book - Errata. Show all posts
Friday, November 24, 2023

Notice of Intent to Update and Correct Federal Tax Procedure Book Practitioner and Student Editions (11/24/23)

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I have been pointed to and discovered myself some errors in the August 2023 editions of the Federal Tax Procedure that I feel need to be cor...
Sunday, February 26, 2017

Tax Procedure Book Errata - FBAR Filing Date (2/26/17)

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Book Outline Section Nature of Update Location for current editions Ch. 19.  Foreign Bank Account Reports (FBARs) And Related. I...
Thursday, February 9, 2017

Tax Procedure Book Errata - Corporation Income Tax Return Filing Date (1/2/17)

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Book Outline Section Nature of Update Location for current editions Ch. 5 ¶ 4.A., Time for Filing Returns - General State C Cor...
Monday, January 16, 2017

Tax Procedure Book Errata - Nonexistent or Phantom Regulations (1/2/17)

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Book Outline Section Nature of Update Location for current editions Ch. 2 II. Executive Branch.   B. IRS.  ...
Monday, January 2, 2017

Tax Procedure Book Errata - Tax Common Law Doctrines and Statutory Interpretation (1/2/17)

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Book Outline Section Nature of Update Location for current editions Ch. 2 ¶ 1.B., Statutes and their ...
Tuesday, November 29, 2016

Revised Terminology: Issue Preclusion Rather than Collateral Estoppel and Claim Preclusion Rather than Res Judicata (11/29/16)

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I have just read the decision in Bravo-Fernandez v. United States , 580 U.S. ___, ___ n. 1, & ___, n. 2, 137 S. Ct. 352, 356 n. 1 & ...
Monday, October 17, 2016

Tax Procedure Book Errata - IRS Adopts New Rules Restricting Availability of In-Person Appeals Conferences (10/17/16)

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The first paragraph in Chapter 10, at Par. VI. Conferences, (Student Edition p 347; Practitioner Edition 487) is revised to read as follows ...
Thursday, September 1, 2016

Tax Procedure Book Errata - Base to Which the Failure to File and Fraudulent Failure to File Penalty Rates Apply (9/1/16)

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I did not state the penalty base for the failure to file penalty which comes in two flavors -- the fraudulent failure to file penalty and th...
Monday, August 22, 2016

Tax Procedure Book Errata - Correction Related to Abatement of Erroneous Assessment (8/22/16)

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Delete the entire section (1 paragraph) in Chapter 6 at V. Abatements of Erroneous Asessments (at p. 240 of the Practitioner edition and p. ...
Thursday, October 22, 2015

Correction to Books on Trust Fund Recovery / Responsible Person Penalty (10/22/15)

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The IRS Policy Statement formerly P-5-60, quoted at p. 493 of the student edition and p. and p. 711 of the Practitioner edition, on the TFR...

Correction to Books on Discussion of Transferee Liability (10/22/15)

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Please note the following correction for p. 487 Student Edition (in paragraph opening Transferee liability requires two facets* * * * "...