Saturday, October 28, 2017

New Cumulative Supplement to Federal Tax Procedure Book (10/28/17)

I have posted a Cumulative Supplement, dated 10/28/17 to my Federal Tax Procedure Book.  The book and the supplement can be downloaded from the page titled Federal Tax Procedure Book & Supplements, here, on my Federal Tax Procedure Blog.

Probably the significant item for Tax Crimes enthusiasts is the discussion p. 19 in revised footnote 2023 about restitution based assessment under §§ 6201(a)(4) & 6213(b)(5).

As always with my publications, I encourage readers to advise me of any matters that need corrections, additions, deletions, etc.

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