Limitations Periods Applicable to Government Action
Date
2013
Authors
Camp, Bryan
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
The Federal Tax Practice and Procedure provides a clear explanation of the organization, structure, and processes involved in Internal Revenue Service (IRS) practice. The latest IRS developments are explained and reproductions of official letters, forms, and notices used by the IRS are included.
Sections 5A:8.01 through 5A:8.06, written by Texas Tech University School of Law professor Bryan Camp, discuss limitations periods applicable to government action. These sections of the Federal Tax Practice and Procedure explain the rationale behind limitations periods and outline what those periods are for different processes of the IRS. These sections also provide examples of the limitations and describes the forms associated with them.
Description
Keywords
Internal Revenue Service, IRS, income tax, tax, limitations, limitations periods
Citation
Bryan Camp, Limitations Periods Applicable to Government Action, in Lexis Tax Advisor—Federal Topical §§ 5A:10.05–10.06 (LexisNexis 2013).