The Resource Compelled production of documents and testimony in tax examinations, by John W. Schmehl and Richard L. Fox

Compelled production of documents and testimony in tax examinations, by John W. Schmehl and Richard L. Fox

Label
Compelled production of documents and testimony in tax examinations
Title
Compelled production of documents and testimony in tax examinations
Statement of responsibility
by John W. Schmehl and Richard L. Fox
Creator
Contributor
Subject
Summary
" ... describes and analyzes the various methods by which taxpayers and third parties can be legally compelled to produce books, records and testimony pursuant to a civil or criminal tax investigation, as well as the privileges and defenses that may be available to protect such evidence from compelled production."
Member of
Cataloging source
DTL
http://library.link/vocab/creatorDate
1953-
http://library.link/vocab/creatorName
Schmehl, John W.
LC call number
KF6289.A1
LC item number
T35 no.633
http://library.link/vocab/relatedWorkOrContributorDate
  • 1958-
  • 1946-
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Fox, Richard L.
  • Timbie, Richard E.
Series statement
Tax management portfolios: U.S. income
Series volume
633
http://library.link/vocab/subjectName
  • Tax auditing
  • Evidence, Documentary
  • Evidence, Documentary
  • Tax auditing
  • United States
Label
Compelled production of documents and testimony in tax examinations, by John W. Schmehl and Richard L. Fox
Instantiates
Publication
Note
"Revises and supersedes 123-4th T.M." by Richard E. Timbie and Scott D. Michel
Bibliography note
Includes bibliographical references
Contents
Detailed analysis. IRS summons power and the Powell test -- Limitations on the summons power -- Summons enforcement -- Summonses to third-parties -- Church tax inquiries and examinations -- Special aspects of foreign records -- Tax grand jury investigations -- Other means of obtaining information: search warrants, mail covers, electronic surveillance, and undercover tax investigations -- Documentary privileges -- Table of worksheets
Dimensions
28 cm.
Extent
1 v. (loose-leaf)
Other physical details
ill.
System control number
  • (OCoLC)38035528
  • (OCoLC)ocm38035528
Label
Compelled production of documents and testimony in tax examinations, by John W. Schmehl and Richard L. Fox
Publication
Note
"Revises and supersedes 123-4th T.M." by Richard E. Timbie and Scott D. Michel
Bibliography note
Includes bibliographical references
Contents
Detailed analysis. IRS summons power and the Powell test -- Limitations on the summons power -- Summons enforcement -- Summonses to third-parties -- Church tax inquiries and examinations -- Special aspects of foreign records -- Tax grand jury investigations -- Other means of obtaining information: search warrants, mail covers, electronic surveillance, and undercover tax investigations -- Documentary privileges -- Table of worksheets
Dimensions
28 cm.
Extent
1 v. (loose-leaf)
Other physical details
ill.
System control number
  • (OCoLC)38035528
  • (OCoLC)ocm38035528

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