Synopsis
IRS Practice and Procedure, Revised Second Edition, by Michael I. Saltzman (WG&L, 2002), is a complete reference for professionals who represent their clients or employer before the IRS. The book discusses various sources of information and the different types of authorities. It also offers examples of IRS correspondence and agreements for various situations, as well as the forms to be used for IRS practice. Other topics covered paid preparer rules and statute of limitations rules; interest and penalties; criminal investigations; liens and levies; priority of tax claims; and collections.
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