Effectively Updating ‘Effectively Representing’

Date

2015

Authors

Camp, Bryan T.

Journal Title

Journal ISSN

Volume Title

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Abstract

This is a book review whose main point is to note how the IRS Restructuring Act of 1998 created a new institutional voice: that of Low Income Tax Clinics. The fine treatise edited by T. Keith Fogg, entitled “Effectively Representing Your Clients Before the IRS” is one way that new voice has found expression. The treatise is published by the ABA Section of Taxation. The review explains both the strengths and weaknesses of the treatise and the process that produced it.

Description

Keywords

IRS, IRS Restructuring Act 1998, Restructuring Act, tax administration, LITC, low income tax clinics, ABA, American Bar, section of taxation, tax section

Citation

Bryan Camp, Effectively Updating 'Effectively Representing', 2015 Tax Notes 211-12 (2015) (reviewing American Bar Association Section of Taxation, Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner With Simple Correspondence and Forms §§ 6015, 6501, 6672 (2015)).