Taxpayer Refunds

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 80.01 through 80.06, 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 Income, Gift and Estate Taxation §§ 80.01–80.06 (LexisNexis 2013).