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Effectively Representing Your Client Before the IRS

The American Bar Association Section of Taxation has recently published Effectively Representing Your Client Before the IRS, 5th ed., a two volume set with practical information designed for attorneys who represent their clients before the IRS. Each of the chapters, written by different authors who specialize in the field, contains analysis of the law and examples along with sample correspondence and forms. This set begins with a discussion of the structure of the IRS, the rights of taxpayers, and the Taxpayer Advocate Service and expands on issues pertaining to the internal procedural matters within the IRS such as filing claims, assessments, the auditing process, adverse determinations, collections, and tax liens and levies. Litigation matters are also explored such as bringing suit within the U.S. Tax Court, civil penalties, criminal cases, and including tax debts in bankruptcy. Identity theft, recovering fees, and recovering refunds for overpayments are among other topics covered. There is no index, but the text is well organized and succinct with informative charts and practice tips throughout both volumes. Although this source is designed for the practitioner, law students, particularly those taking a course on Tax Procedure will find this set to be a reliable reference. The law library currently has this source on the new titles shelf across from the circulation desk.

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