Tax Controversies: Practice and Procedure, Fourth Edition
Book Details:
- Author: Stephen Mazza
- Edition: 4th Edition
- Publisher: Carolina Academic Press
- ISBN-13: 978-1531004217
- Publication Date: January 1, 2018
Description:
Tax Controversies: Practice and Procedure, Fourth Edition, provides a comprehensive exploration of the mechanics of tax procedure while prompting a deeper analysis of the structural framework underlying the system. This casebook is designed for J.D. and LL.M. students, as well as those participating in tax clinics, offering a detailed journey through the federal tax landscape.
The text begins with an essential overview of civil tax procedure and an in-depth discussion regarding the federal tax gap and the various strategies employed to close it. The chapters follow the chronological progression of a typical tax controversy, guiding the reader from the initial examination stage through to eventual litigation. Specialized chapters focus on the critical skills of tax research, the nuances of representing tax clients, and the ethical issues inherent in tax cases. A central theme woven throughout the volume is the extent to which current procedural rules either encourage or discourage voluntary compliance with the federal tax system.
This fourth edition has been thoroughly updated to reflect significant legal developments. To foster strategic thinking, each chapter includes theory-based questions and fact-based problems, with several chapters offering optional drafting exercises. The material is structured to bridge the gap between theoretical knowledge and practical application in tax law.