Judicial and Statutory Doctrines that Avoid Limitations Periods

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 82.01 and 82.02, written by Texas Tech University School of Law professor Bryan Camp, discuss judicial and statutory doctrines that avoid limitations periods. These sections of the Federal Tax Practice and Procedure explain judicial doctrines and outline specific statutory mitigation provisions of the Tax Code.