United States Federal Tax Procedures

Author: Xiong Wei
Publisher:
Publish Date: 2006-10-01
Features: This book is the first comprehensive monograph in China introducing the U.S. federal tax procedures. Following the operational process of tax procedures and using relevant Chinese legislation and practices as a point of comparison, the author not only extensively covers the administrative actions of the U.S. Internal Revenue Service (IRS), such as filing tax returns, tax audits, tax summons, tax assessment, tax appeals, tax liens and enforcement, and tax administrative penalties, but also introduces the litigation procedures of the U.S. Tax Court, district courts, Claims Court, and bankruptcy courts. In addition, the book discusses the U.S. tax preparer and agent system, the U.S. tax information disclosure and confidentiality system, as well as the criminal investigation functions of the IRS. It holds significant reference value for tax law researchers, tax professionals, tax judges, prosecutors, as well as accountants, tax agents, and lawyers in China.