Taxpayer Refunds

Date

2010-04

Authors

Camp, Bryan

Journal Title

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Volume Title

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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 10.01 through 10.06, written by Texas Tech University School of Law professor Bryan Camp, discusses 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.

Description

Keywords

Internal Revenue Service, IRS, income tax, tax, taxpayer, refund

Citation

Bryan Camp, Taxpayer Refunds, in Federal Tax Practice and Procedure §§ 10.01–10.06 (LexisNexis April 2010).