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6 Commissioner v Lanes Wells Co
7 Germantown Trust Co v Commissioner Lane Wells Lane Wells Germantown Trust Lane Wells Beard v Commissioner
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13 Badaracco v Commissioner
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47 See e g infra infra
48 Disputing an IRS Assessment : An Overview Dealing with Tax Disputes
49 See See See See
50 See See See also See See See Lane Wells Germantown Trust See See See See See Beard See See e g Tax Protest and Tax Reform : A Chapter in the History of the American Political Process Legitimacy and the Right of Revolution : The Role of Tax Protests and Anti-Tax
51 Rhetoric in America See The Inane Gospel of Tax Protest : Resist Rendering Unto Caesar : Whatever His Demands See See e g See See e g See See See See See See See See
52 See See See See See See also Application of Failure to Pay Addition to Tax Returns Prepared Under I R C 6020 b Internal Revenue Service : Preparing Substitute for Returns for Individuals The IRM Addresses Nonfiling Taxpayers See IRS Chief Counsel Announces Litigation Position on Preparing Substitute Returns See IRS Publishes Temporary Regs on Substitute Returns See See See See See
53 See e g See When the Return Has Not Been Filed Millsap See also e g The Ongoing Debate Over Discharges for IRS- Filed Returns supra See See See also e g See Id See See e g
54 See See e g The Cost of CDP See e g On Requiring the Correction of Error Under the Federal Tax Law Rethinking Imposition of a Legal Duty to Correct Material Tax Return Errors See See e g What Obligations Do Taxpayers and Preparers Have to Correct Errors on Returns See also supra
55 See also e g Modernizing the IRS Developments in the Reorganization of the Internal Revenue Service See See See See
56 See See also See See See See See e g See See See
57 See See See also See See See See See See See See See See also Should Budget Limits Promote IRS To Blend Audit and Collections See See
58 See See See See See e g See also e g IRS Moving Ahead on Taxpayer Compliance Survey The National Reserch Program : Measuring Taxpayer Compliance Comprehensively See See See A Closer Look at the Industry Issue Resolution Program See also See See See See See See also IRS to Implement LIFE Next Month See See See See See See
59 See See e g See See See See e g See Taxation : Doctrine of Estoppel
60 See See See See See See See See See infra See See See See See also Settling with the IRS : The Importance of Procedure See See See See
61 supra See See also See See See See See See See See also
62 See See See See e g See See e g See
63 See See also The Inside Scoop about the IRS s Appeals Division See See See
64 See See also See See See See The New Ex Parte Rule and Its Impact on IRS Appeals See See ibid See ibid See also See See
65 See See See See also See See See supra See See See See See See supra See See See See See
66 See See See supra See See See See See See See See See See See supra See also Settling IRS Examinations and Tax Court Cases See
67 See e g Kretchmar See See also The Finality of Settlements With the IRS Can Taxpayers Get Refunds After Signing Form870-AD?
68 See See See supra supra See See See See See e g See e g See Dangers in Written Agreements With the IRS See
69 Interpreting Consents to Extend the Statute of Limitations See also See supra See also e g The IRS s Push Towards Settlement : New Programs Provide Opportunities for Resolving Disagreements Settling with the IRS : New Avenues Expedite Conflict Resolution IRS Alternative Dispute Resolution Initiatives Building a Better Resolution : Adapting IRS Procedures to Fit the Dispute See See See See See e g See See See See also See Fast Track Settlement Now Available to Small Businesses
70 See See See U S IRS Expands Prefiling Agreement Program : Potential Benefits For Multinationals See See See supra See See also See See See also See See also e g Using Negotiation Mediation and Arbitration to Resolve IRS-Taxpayer Disputes See supra
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