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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:10.01 through 5A:10.06, written by Texas Tech University School of Law professor Bryan Camp, discuss taxpayer refunds. These sections of the Federal Tax Practice and Procedure explain the general parameters for seeking a refund, including the procedures and limitations periods.