CCH Federal Taxation Comprehensive Topics 31 of 32 Choice of Tax Forum

Cch federal taxation comprehensive topics 31 of 32

This preview shows page 31 - 32 out of 32 pages.

CCH Federal Taxation Comprehensive Topics 31 of 32 Choice of Tax Forum Jurisdiction Payment of tax Jury trial Rules of evidence Expertise of judges Publicity Legal precedent Factual precedent Statute of limitations Discovery Factors to consider in deciding whether to litigate a case and where to litigate: Chapter 2, Exhibit 15
Image of page 31
CCH Federal Taxation Comprehensive Topics 32 of 32 Penalties Delinquency penalties Accuracy-related and fraud penalties Negligence penalty Substantial understatement of tax liability Substantial valuation misstatement penalty Substantial overstatement of pension liabilities Estate of gift tax valuation understatements Penalty for aiding understatement of tax liability Civil fraud penalty Criminal fraud penalty Estimated taxes and underpayment penalties Failure to make deposits of taxes Tax preparer penalties Chapter 2, Exhibit 16
Image of page 32

You've reached the end of your free preview.

Want to read all 32 pages?

  • Fall '14
  • Yong
  • Taxation in the United States, CCH Federal Taxation, Federal Taxation Comprehensive Topics, Taxation Comprehensive Topics

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture