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June 01, 2017 Events & Promotions

Featured Publications: Coming Soon! A Practitioner's Guide to Tax Evidence, Second Edition

A must-read for anyone preparing for trial before the U.S. Tax Court, the Second Edition of A Practitioner’s Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. New material in the Second Edition includes:

  • Information as to why an appellate court reversed the Tax Court’s evidentiary decision (and, where applicable, why it affirmed the Tax Court’s decision).
  • Information about splits of authority in the appellate courts regarding evidentiary issues.
  • Significantly more examples of how the Tax Court has applied the rules of evidence.

The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.

Expected Publication Date: June 2017

Product Code: 5470820 | List Price: $99.95 | Section Member Price: $79.95

RELATED TITLE: A Practitioner’s Guide to Innocent Spouse Relief, Second Edition

Several major developments have occurred since the initial publication of A Practitioner’s Guide to Innocent Spouse Relief, such as the IRS abandoning its position that taxpayer’s claiming equitable relief was limited to a two-year statute of limitations. The IRS also published Rev. Proc. 2013-34, which provided new guidance in equitable relief cases. In this newly revised edition, the author explains how to prepare an equitable relief claim under Rev. Proc. 2013-34, how to recover your client’s tax refund when the IRS grants relief under section 6015(c), and what steps to take to protect the client’s innocent spouse claim while the client is going through a divorce and why it may be necessary to file a protective refund claim in some innocent spouse cases.

Product Code: 5470811 | List Price: $99.95 | Section Member Price: $79.95