Successful Tax Practice

accountant actual additional tax AFTR Agent in Charge amended amount apply assessment assets attorney Audit Review Divisions brief claim for refund client Collector comparative sales conference copy counsel decisions deduction determine disallowed District Court Easychair Corporation establish estate taxes evidence examination example Excess Profits Tax experts facts fair market value Federal Tax Service filed fraud gift tax hearing held income tax Internal Revenue Agent Internal Revenue Bulletins Internal Revenue Code investment involving issues jurisdiction L.Ed lawyer mailed ment method net income notice of deficiency opinion P-H Federal Tax parties partnership percent petition petitioner Prentice-Hall prepared procedure prove question records Revenue Act rule S.Ct Samuel Chase Section settlement sold statement statute statute of limitations Supreme Court Tax Court tax practice tax return Tax Unit taxable taxpayer Technical Staff tion transaction Treasury Department usually valuation date witnesses