F-2000 EH 893 Course Assigns Spring 2010 -8-
7609 - Special Procedures for Third Party Summonses Stevenson v. United States, 2006 U.S. Dist. LEXIS 86605 (E.D. Pa. 11/29/06). 7609 - Special Procedures for Third Party Summonses United States v. Trenk, 2006 WL 3359725 (D. N.J., 11/20/06). 6103 - Confidentiality and Disclosure of Returns and Return Information 6203 - Method of Assessment 7602 - Examination of Books and Witnesses Trevino v. United States, 2005 U.S. Dist. LEXIS 43593 (N.D. Cal. 03/04/05). 7602 - Examination of Books and Witnesses 7609 - Special Procedures for Third Party Summonses Unocal Corp. v. I.R.S., 2006-1 USTC (CCH) P50,144 (D. Cal. 2006). 7602 - Examination of Books and Witnesses Vento et al. v. United States, 2007 WL 2033810 (D. Puerto Rico, 07/12/07). 932 - Coordination of United States and Virgin Islands Income Taxes 7601 - Canvass of Districts for Taxable Persons and Objects 7602 - Examination of Books and Witnesses 7604 - Enforcement of Summons 7609 - Special Procedures for Third Party Summonses Vento v. United States, 2006 U.S. Dist. LEXIS 69916 (D. Nev. 09/26/06). 7602 - Examination of Books and Witnesses Wheeler v. United States, 459 F. Supp. 2d 399 (W.D. Pa. 09/22/06). 7602 - Examination of Books and Witnesses 7603 - Service of Summons 7609 - Special Procedures for Third Party Summonses Wood v. Moriarty, et al., 468 F.Supp.2d 258 (D. Mass. 01/04/07). 7602 - Examination of Books and Witnesses Xcel Energy v. United States, 2006 U.S. Dist. LEXIS 55202 (D. Minn. 07/19/06). 6103 - Confidentiality and Disclosure of Returns and Return Information 7402 - Jurisdiction of District Courts Adams v. United States, 2006 U.S. Dist. LEXIS 88394 (W.D. N.C. 12/05/06). 7609 - Special Procedures for Third-party Summonses Badman v. United States, 2006 U.S. Dist. LEXIS 88333 (M.D. Pa. 11/28/06). 7609 - Special Procedures for Third-party Summonses Cayman National Bank, LTD., v. United States, 2007 WL 641176 (M.D. Fla., 02/26/07). 7402 - Jurisdiction of District Courts 7604 - Enforcement of Summons United States v. Gippetti, 2006 U.S. App. LEXIS 24054 (3rd Cir. 11/08/05). 7602 - Examination of Books and Witnesses Estate of Manship v. United States, 2006 U.S. Dist. LEXIS 54550 (M.D. La. 06/08/06). 7602 - Examination of Books and Witnesses United States v. Monumental Life Ins. Co., 440 F.3d 729 (6th Cir. 03/03/06). 7602 - Examination of Books and Witnesses Racca v. United States, 2007 WL 1108872 (W.D. Wash 04/11/07). 7609 - Special Procedures for Third Party Summonses United States v. Roxworthy, 2006 U.S. App. LEXIS 20481 (6th Cir. 08/10/06). 7604 - Enforcement of Summons United States v. Srivistava, 444 F. Supp. 2d 385 (D. Md. 08/04/06). 7201 - Attempt to Evade or Defeat Tax 7206 - Fraud and False Statements United States v. Trenk, 2007 U.S. Dist. LEXIS 4273 (D.C. N.J. 01/22/07). 7604 - Enforcement of Summons US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: The Code Of Federal Regulations, Title 26--Internal Revenue Chapter I--Internal Revenue

F-2000 EH 893 Course Assigns Spring 2010-15-
IRS Notice CP 242 - Notice Of Levy Upon Your State Tax Refund. IRS Notice CP 523 - IMF Installment Agreement Default Notice. IRS Notice CP 2000 - Notice Of Underreported Income. IRS Forms And TIGTA Forms (See http://www.irs.gov/formspubs/ index. html). Read: IRS Form 8821 - Tax Information Authorization and the instructions thereto. IRS Form 2848 - Power Of Attorney And Declaration Of Representative. IRS Form 56 - Notice Concerning Fiduciary Relationship. IRS Form 56-F - Notice Concerning Fiduciary Relationship Of Financial Institution. IRS Form 870 - Waiver Of Restriction On Assessment And Collection Of Deficiency In Tax And Acceptance Of Overassessment. IRS Form 870-AD - Offer To Waive Restrictions On Assessment And Collection Of Tax Deficiency And To Accept Overassessment. IRS Form 872 - Consent To Extend The Time To Assess Tax. IRS Form 872-A - Special Consent To Extend The Time To Assess Tax. IRS Form 921 - Consent To Extend The Time To Assess Income Tax. IRS Form 8838 - Consent To Extend The Time To Assess Tax Under Section 367-Gain Recognition Agreement. IRS Form 8300 - Report Of Cash Payments Over $10,000 Received In A Trade Or Business. IRS Form 104 - Currency Transaction Report. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Form 843 - Claim For Refund And Request For Abatement. IRS Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer. IRS Form 3911 - Taxpayer Statement Regarding Refund. IRS Form Letter 902 (DO) - Notice Of Deficiency. IRS Form Letter 894 (RO)-C - Notice Of Deficiency. IRS Form 4089 - Notice Of Deficiency - Waiver. IRS Form 9465 - Installment Agreement Request. IRS Form 656 and 656-L - Offer In Compromise. IRS Form 12203 - Request For Appeals Review. IRS Form 2751 - Proposed Assessment Of Trust Fund Recovery Penalty. IRS Form 8836 - Qualifying Children Residency Statement. IRS Form 9423 - Collection Appeal Request. IRS Form 12153 - Request For A Collection Due Process Hearing. IRS Form 12509 - Statement Of Disagreement. US Tax Court - Notice Setting Case For Trial. TIGTA Form 5228 - Waiver Of Right To Remain Silent and Of Right To Advice Of Counsel. TIGTA Form 5230 - Advisement Of Rights (Non-Custodial). TIGTA Form 8112 - Statement Of Rights And Obligations. Articles, Etc. Read: No printed material. Professor Jegens Course Study Materials. Read: F-029 - Tax Procedure (for a brief statement of some tax procedure concepts). F-029 - Summaries Of Important Internal Revenue Code Sections Dealing With Internal Revenue Service Procedure. Protest - Form Number One. Protest - Form Number Two. Protest - Form Number Three. Protest - Form Number Four. Unit 5 The Attorney-Client Privilege - - F-2000 EH 893 Course Assigns Spring 2010-16-
Internal Revenue Code Sections. Read: 7402 - Jurisdiction Of District Courts. 7602 - Examination Of Books And Witnesses. 7603 - Service Of Summons. 7604 - Enforcement Of Summons. 7609 - Special Procedures For Third-party Summonses. 7210 - Failure To Obey Summons. 7612 - Special Procedures For Summonses For Computer Software. Other Statutes. Read: No printed material. Case Opinions And Decisions. Read: United States v. Cohan, 2007 WL 1848030 (N.D. Cal., 2007). 7602 - Examination of Books and Witnesses 7604 - Enforcement of Summons United States v. Kahn, 2006 U.S. App. LEXIS 1254 (11th Cir. 01/17/06). 7402 - Jurisdiction of District Courts 7602 - Examination of Books and Witnesses United States v. Landon, 2006 WL 3377894 (N.D. Cal. 10/30/06). 7402 - Jurisdiction of District Courts 7602 - Examination of Books and Witnesses US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: No printed material. IRS Revenue Rulings, Revenue Procedures, Notices, Etc. (See http://www. irs.gov And See http://www.legalbitstream.com/). Read: No printed material. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 8 - Appeals. IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review Of Cases. IRM 8.6.1.4 - New Issues And Reopening Closed Issues. IRM 4.10.4 - Examination Of Income. IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities And Case Development. IRM 4.26.10 - Form 8300 History And Law. IRM 4.26.12 - Examination Techniques For Form 8300 Industries. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read: IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or

F-2000 EH 893 Course Assigns Spring 2010-25-
No printed material. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 8 - Appeals. IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review Of Cases. IRM 8.6.1.4 - New Issues And Reopening Closed Issues. IRM 4.10.4 - Examination Of Income. IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities And Case Development. IRM 4.26.10 - Form 8300 History And Law. IRM 4.26.12 - Examination Techniques For Form 8300 Industries. IRM 9.4.5-7 - IRS In-Custody Statement Of Rights. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read: IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Publication 2186 - Tax Item. Penalties. IRS Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. IRS Publication 593 - Tax Highlights For U.S. Citizens And Residents Going Abroad. IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. IRS Publication 4457 - Safeguarding Taxpayer Data. IRS Publication 3605 - Fast Track Mediation. Document 5661-A - IRS In-Custody Statement Of Rights IRS Forms And TIGTA Forms (See http://www.irs.gov/formspubs/index. html). Read: IRS Form 8821 - Tax Information Authorization and the instructions thereto. IRS Form 2848 - Power Of Attorney And Declaration Of Representative. IRS Form 56 - Notice Concerning Fiduciary Relationship. IRS Form 56-F - Notice Concerning Fiduciary Relationship Of Financial Institution. IRS Form 870 - Waiver Of Restriction On Assessment And Collection Of Deficiency In Tax And Acceptance Of Overassessment. IRS Form 870-AD - Offer To Waive Restrictions On Assessment And Collection Of Tax Deficiency And To Accept Overassessment. IRS Form 872 - Consent To Extend The Time To Assess Tax. IRS Form 872-A - Special Consent To Extend The Time To Assess Tax. IRS Form 921 - Consent To Extend The Time To Assess Income Tax.

F-2000 EH 893 Course Assigns Spring 2010-28-
IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Form 104 - Currency Transaction Report. IRS Form 843 - Claim For Refund And Request For Abatement. IRS Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer. IRS Form 3911 - Taxpayer Statement Regarding Refund. IRS Form Letter 902 (DO) - Notice Of Deficiency. IRS Form Letter 894 (RO)-C - Notice Of Deficiency. IRS Form 4089 - Notice Of Deficiency - Waiver. IRS Form 9465 - Installment Agreement Request. IRS Form 656 and 656-L - Offer In Compromise. US Tax Court - Notice Setting Case For Trial. TIGTA Form 5228 - Waiver Of Right To Remain Silent and Of Right To Advice Of Counsel. TIGTA Form 5230 - Advisement Of Rights (Non-Custodial). TIGTA Form 8112 - Statement Of Rights And Obligations. Articles, etc. Read: No printed material. Professor Jegens Course Study Materials. Read: No printed materials. Unit 10 Statute Of Limitations And The Mitigation Thereof - - Internal Revenue Code Sections. Read: Some Internal Revenue Code Sections Which Cause Or Are Applicable To Problems: 72 - Annuities; Certain Proceeds of Endowment and Life Insurance Contracts. 408 - Individual Retirement Accounts. 6011 - General Requirement of Return, Statement, or List. 7502 - Timely Mailing Treated as Timely Filing and Paying. 7503 - Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday Limitations On Making Assessments: 6501 - Limitations on Assessment and Collection. 6502 - Collection After Assessment. 6229 - Period of Limitations for Making Assessments. 6512 - Limitations in Case of Petition to Tax Court. General Civil Periods Of Limitation: 6511 - Limitations on Credit or Refund. 6221 - Tax Treatment Determined at Partnership Level. 6513 - Time Return Deemed Filed and Tax Considered Paid. 6514 - Credit or Refunds After Period of Limitation. 6601 - Interest on Underpayment, Nonpayment, or Extension of Time for Payment, of Tax. 6630 - Notice and Opportunity for Hearing Before Levy. 6651 - Failure to File Tax return or to Pay Tax. 6662 - Imposition of Accuracy-Related Penalty. 6871 - Claims for Income, Estate, Gift, and Certain Excise Taxes in Receivership Proceedings, etc. 7422 - Civil Actions for Refund. 7602 - Examination of Books and Witnesses. Periods Of Limitations On Suits: 6532 - Periods of Limitations on Suits. Mitigation Of Statutes Of Limitation: Copyright 1986 Through 2010, Professor Jegens Taxsite F-2000 EH 893 Course Assigns Spring 2010-29-
6503 - Suspension of Running of Period of Limitation. 1311 - Correction of Error. 1312 - Circumstances of Adjustment. 1313 - Definitions. 1314 - Amount and Method of Adjustment. 6521 - Mitigation of Effect of Limitation in Case of Related Taxes Under Different Chapters. Criminal Periods Of Limitation: 6531 - Periods of Limitations on Criminal Prosecutions. Other Statutes. Read: No printed material. Case Opinions And Decisions. Read: Allen v. Comm'r, 2007 TNT 44-11 (Tax Ct. 03/05/07). 6501 - Limitations on Assessment and Collection 6532 - Periods of Limitations on Suits Estate of Branson v. Commissioner, 264 F.3d 904 (C.A.9, 09/05/01). 1014 - Basis of property acquired from a decedent 6212 - Notice of Deficiency 6213 - Restrictions applicable to deficiencies; petition to Tax Court 6214 - Determinations by Tax Court 6511 - Limitations on Credit or Refund 6512 - Limitations in Case of Petition to Tax Court 7422 - Civil Actions for Refund Cayman Nat'l Bank, Ltd. v. United States, 2007 U.S. Dist. LEXIS 13005 (M.D. Fla. 02/26/07). 7602 - Examination of Books and Witnesses Deaton v. Comm'r, 440 F.3d 223 (5th Cir. 02/09/06). 6511 - Limitations on Credit or Refund Grandelli v. Dep't of Treasury, 2006 U.S. Dist. LEXIS 83625 (E.D. Pa. 11/15/06). 6532 - Periods of Limitations on Suits Grapevine Imps., Ltd. v. United States, 71 Fed. Cl. 324 (Fed. Cl. 06/14/06). 6501 - Limitations on Assessment and Collection 6229 - Period of Limitations for Making Assessments Hirx v. United States, 2007-1 USTC (CCH) P50208 (Ct. Cl. 2007). 7402 - Jurisdiction of District Courts Janis v. Comm'r, 461 F.3d 1080 (9th Cir. 08/21/06). 6662 - Imposition of Accuracy-Related Penalty 7402 - Jurisdiction of District Courts Kaldi v. Comm'r, T.C. Summ.Op. 2007-45, (Tax Ct. 03/21/07). 72 - Annuities; Certain Proceeds of Endowment and Life Insurance Contracts 408 - Individual Retirement Accounts 6630 - Notice and Opportunity for Hearing Before Levy 6651 - Failure to File Tax return or to Pay Tax Katz v. United States, 2006-2 USTC (CCH) P50,496 (Fed. Cl. 2006). 6511 - Limitations on Credit or Refund United States v. Lavi, 2004 U.S. Dist. LEXIS 21207 (E.D. N.Y. 09/23/04). 7402 - Jurisdiction of District Courts Leveroni v.United States, 2006 U.S. Dist. LEXIS 75083 (N.D. Cal. 10/04/06). 6511 - Limitations on Credit or Refund Martin v. Comm'r, 436 F.3d 1216 (10th Cir. 02/06/06). 6503 - Suspension of Running of Period of Limitation United States v. Mathis Implement, Inc., 1005 U.S. Dist. LEXIS 37121 (D.C. S.D. 12/20/05).

6901 - Transferred Assets. 6902 - Provisions of Special Application to Transferees. 6903 - Notice of Fiduciary Relationship. 6904 - Prohibition of Injunctions. 6905 - Discharge of Executor from Personal Liability for Decedents Income and Gift Taxes. 7422 - Civil Actions for Refund. Other Statutes. Read: No printed material. Case Opinions And Decisions. Read: Communist Party v. Moysey, 141 F.Supp. 332 (D.C. N.Y. 05/23/56). 273 (IRC 1939) - Holders of Life or Terminable Interest 6861 (IRC 1954) - Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes 7421 (IRC 1954) - Prohibition of Suits to Restrain Assessment or Collection Golden ADA, Inc. v. United States, 934 F.Supp. 341 (CA ND 03/21/96). 6851 - Termination Assessments of Income Tax 6861 - Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes 6862 - Jeopardy Assessment of Taxes Other than Income, Estate, Gift, and Certain Excise Taxes 7429 - Review of Jeopardy Levy or Assessment Procedures Harriman v. United States, 2006 U.S. Dist. LEXIS 57381 (E.D. N.Y. 03/30/06). 7422 - Civil Actions for Refund Hoover v. Comm'r, T.C. Memo 2006-82 (Tax Ct. 04/24/06). 6501 - Limitations on Assessment and Collection 6663 - Imposition of Fraud Penalty 6861 - Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes Manufacturing and Equipment Co. of Delaware, 382 F2d 793 (CA8 09/16/67). 273 (IRC 1939) - Holders of Life or Terminable Interest 6404 (IRC 1954) - Abatements 6601 (IRC 1954) - Interest on Underpayment, Nonpayment, or Extension of Time for Payment, of Tax 6861 (IRC 1954) - Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes 7421 (IRC 1954) - Prohibition of Suits to Restrain Assessment or Collection United States v. Michael, et. al., 2007 WL 1701697 (M.D. Fla., 06/07/07). 6020 - Returns Prepared for or Executed by Secretary 6203 - Method of Assessment Thornton v. United States, 493 F2d 164 (CA3 02/20/74). 6861 (IRC 1954) - Jeopardy Assessments of Income, Estate, Gift, and Certain Excise Taxes 7421 (IRC 1954) - Prohibition of Suits to Restrain Assessment or Collection 7701 (IRC 1954) - Definitions US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: No printed material. IRS Revenue Rulings, Revenue Procedures, Notices, Etc. (See http://www. irs.gov And See http://www.legalbitstream.com/). Read: IRS Rev. Proc. 2000-43, I.R.B. 44. Prohibition Of Ex Parte Communications Between Appeals Officers And Other Internal Revenue Service Employees. IRS News Release IR-2000-70. Appeals Finalizes Ex Parte Rules. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 4.10.4 - Examination Of Income. IRM 4.15.1 - Jeopardy and Terminations

F-2000 EH 893 Course Assigns Spring 2010-60-
IRS Form Letter 902 (DO) - Notice Of Deficiency. IRS Form Letter 894 (RO)-C - Notice Of Deficiency. IRS Form 4089 - Notice Of Deficiency - Waiver. IRS Form 9465 - Installment Agreement Request. IRS Form 656 and 656-L - Offer In Compromise. US Tax Court - Notice Setting Case For Trial. TIGTA Form 5228 - Waiver Of Right To Remain Silent and Of Right To Advice Of Counsel. TIGTA Form 5230 - Advisement Of Rights (Non-Custodial). TIGTA Form 8112 - Statement Of Rights And Obligations. Articles, Etc. Read: United States Sentencing Commission Guidelines Manual. Professor Jegen's Course Study Materials. Read: IRS Q And A. (Transcript Of A Meeting Among A Taxpayer, Two Special Agents With The IRS CID, And The Taxpayers Lawyer And The Taxpayers Accountant). Unit 19 Reconstructing Income Of Taxpayers - - Internal Revenue Code Sections. Read: 441 - Period for computation of taxable income. 442 - Change of annual accounting period. 446 - General rule for methods of accounting. 451 - General rule for taxable year of inclusion. 453 - Installment method. Other Statutes. Read: No printed material. Case Opinions And Decisions. Read: No printed material. US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: No printed material. IRS Revenue Ruling, Revenue Procedures, Notices, Etc. (See http://www. irs.gov And See http://www.legalbitstream.com/). Read: No printed material. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 8 - Appeals. IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review Of Cases. IRM 8.6.1.4 - New Issues And Reopening Closed Issues. IRM 4.10.4 - Examination Of Income. IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities And Case Development. IRM 4.26.10 - Form 8300 History And Law. IRM 4.26.12 - Examination Techniques For Form 8300 Industries. IRM 9.4.5-7 - IRS In-Custody Statement Of Rights. IRM 20.1 - The Penalty Handbook. IRM 9.9.4.26 - Violations Under Investigation - Title 18. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read: IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. Copyright 1986 Through 2010, Professor Jegens Taxsite F-2000 EH 893 Course Assigns Spring 2010-61-

F-2000 EH 893 Course Assigns Spring 2010-69-
IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Publication 2186 - Tax Item. Penalties. IRS Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. IRS Publication 593 - Tax Highlights For U.S. Citizens And Residents Going Abroad. IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. IRS Publication 4457 - Safeguarding Taxpayer Data. IRS Publication 3605 - Fast Track Mediation. Document 5661-A - IRS In-Custody Statement Of Rights IRS Forms And TIGTA Forms (See http://www.irs.gov/formspubs/index. html). Read: IRS Form 8821 - Tax Information Authorization and the instructions thereto. IRS Form 2848 - Power Of Attorney And Declaration Of Representative. IRS Form 56 - Notice Concerning Fiduciary Relationship. IRS Form 56-F - Notice Concerning Fiduciary Relationship Of Financial Institution. IRS Form 870 - Waiver Of Restriction On Assessment And Collection Of Deficiency In Tax And Acceptance Of Overassessment. IRS Form 870-AD - Offer To Waive Restrictions On Assessment And Collection Of Tax Deficiency And To Accept Overassessment. IRS Form 872 - Consent To Extend The Time To Assess Tax. IRS Form 872-A - Special Consent To Extend The Time To Assess Tax. IRS Form 921 - Consent To Extend The Time To Assess Income Tax. IRS Form 8838 - Consent To Extend The Time To Assess Tax Under Section 367-Gain Recognition Agreement. IRS Form 8300 - Report Of Cash Payments Over $10,000 Received In A Trade Or Business. IRS Form 104 - Currency Transaction Report. IRS Form 843 - Claim For Refund And Request For Abatement. IRS Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer. IRS Form 3911 - Taxpayer Statement Regarding Refund. IRS Form Letter 902 (DO) - Notice Of Deficiency. IRS Form Letter 894 (RO)-C - Notice Of Deficiency. IRS Form 4089 - Notice Of Deficiency - Waiver. IRS Form 9465 - Installment Agreement Request. IRS Form 656 and 656-L - Offer In Compromise. US Tax Court - Notice Setting Case For Trial. TIGTA Form 5228 - Waiver Of Right To Remain Silent and Of Right To Advice Of Counsel. TIGTA Form 5230 - Advisement Of Rights (Non-Custodial). TIGTA Form 8112 - Statement Of Rights And Obligations. Articles, etc. Read: No printed material.

Hamdan v. United States, 2004 U.S. Claims LEXIS 276 (Fed. Cl. 09/30/04). 7422 - Civil Actions for Refund Jewell v. United States, 2007 WL 2156410 (E.D. Ark., 07/24/07). 7121 - Closing Agreements Manko v. Comm'r, 126 T.C. 195 (Tax Ct. 04/20/06). 6213 - Restrictions Applicable to Deficiencies; Petition to Tax Court 6330 - Notice and Opportunity for Hearing Before Levy US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: The Code Of Federal Regulations, Title 26--Internal Revenue Chapter I--Internal Revenue Service, Department Of The Treasury Subchapter H--Internal Revenue Practice, Part 601--Statement Of Procedural Rules: 601.202 - - Closing Agreements. IRS Revenue Rulings, Revenue Procedures, Notices, Etc. (See http://www. irs.gov And See http://www.legalbitstream.com/). Read: No printed material. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 8 - Appeals. IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review Of Cases. IRM 8.6.1.4 - New Issues And Reopening Closed Issues. IRM 4.10.4 - Examination Of Income. IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities And Case Development. IRM 4.26.10 - Form 8300 History And Law. IRM 4.26.12 - Examination Techniques For Form 8300 Industries. IRM 9.4.5-7 - IRS In-Custody Statement Of Rights. IRM 20.1 - The Penalty Handbook. IRM 9.9.4.26 - Violations Under Investigation - Title 18. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read: IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Publication 2186 - Tax Item. Penalties. IRS Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. IRS Publication 593 - Tax Highlights For U.S. Citizens And Residents Going Abroad. IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad.

F-2000 EH 893 Course Assigns Spring 2010-90-
Ferguson v. United States, 317 F. Supp. 2d (S.D. Iowa 09/03/04). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Ferguson v. United States, 2007 WL 1225379 (C.A.8 (Iowa), 04/27/07). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Gorospe v. United States, 446 F.3d 1014 (9th Cir. 05/03/06). 6330 - Notice and Opportunity for Hearing Before Levy Hagen v. United States, 485 F.Supp. 2d 622 (D. Md. 04/30/07). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax 7422 - Civil Actions For Refund Harold v.United States, 2006 U.S. App. LEXIS 20603 (6th Cir. 08/11/06). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Hess v. Comm'r, T.C. Summary Opinion 2006-66 (Tax Ct. 04/26/06). 6651 - Failure to File Tax Return or to Pay Tax 6662 - Imposition of Accuracy Related Penalty Jefferson v. United States, 459 F. Supp. 2d 685 (N.D. Ill. 09/21/06). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Lanco Inns v. United States, 2006 U.S. Dist. LEXIS 44779 (N.D. N.Y. 06/30/06). 6651 - Failure to File Tax Return or to Pay Tax 6656 - Failure to Make Deposit of Taxes Ligas v. United States, 2006 U.S. Dist. LEXIS 62420 (N.D. Ill. 08/15/06). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Littriello v. United States et al., 2005 WL 1173277 (W.D.Ky., 05/18/05). 3402 - Income Tax Collected at Source 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax 7701 - Definitions McGrath v. United States, 2004 U.S. Dist. LEXIS 19301 (D.C. Ore. 09/20/04). 6651 - Failure to File Tax Return or to Pay Tax McNamee v. Dept. of Treasury, 488 F.3d 100 (C.A.2 (Conn.), 05/23/07). 3101 - Rate of Tax 3102 - Deduction of Tax from Wages 3111 - Rate of Tax 3301 - Rate of Tax 3402 - Income Tax Collected at Source 7701 - Definitions Montagne v. Comm'r, 2006 U.S. App. LEXIS 3331 (8th Cir. 02/10/06). 183 - Activities Not Engaged In for Profit 1402 - Definitions Munoz v. Comm'r, T.C. Summary Opinion 2006-107 (Tax Ct. 07/17/06). 1402 - Definitions United States v. Musal, 421 F. Supp. 2d 1153 (S.D. Iowa 01/25/06). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Orion Contr. Trust v. Comm'r., T.C. Memo 2006-211 (Tax Ct. 09/27/06). 6501 - Limitations on Assessment and Collection 6651 - Failure to File Tax Return or to Pay Tax 7436 - Proceedings for Determination of Employment Status Paris v. United States, 2006 U.S. Dist. LEXIS 73795 (M.D. Fla. 10/10/06). 6672 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax Pediatric Affiliates, P.A. v. United States, 2006 U.S. Dist. LEXIS 9181 (D.C. N.J. 02/22/06). 6330 - Notice and Opportunity for Hearing Before Levy Peno Trucking, Inc.v. Comm'r, T.C. Memo 2007-66 (Tax Ct. 03/21/07). 3401 - Definitions Rendall v. Comm'r, T.C. Memo 2006-174 (Tax Ct. 08/21/06).

F-2000 EH 893 Course Assigns Spring 2010101-
Hembree v. United States, 2005 U.S. Dist. LEXIS 8687 (M.D. Fla. 04/13/05). 7602 - Examination of Books and Witnesses 7609 - Special Procedures for Third-party Summonses United States v. Henderson, 2006 U.S. App. LEXIS 30379 (5th Cir. 12/11/06). 7602 - Examination of Books and Witnesses Hendrickson v. United States, 2006 U.S. Dist. LEXIS 72855 (D.C. Neb. 10/04/06). 7602 - Examination of Books and Witnesses Hennessy v. Comm'r, 2007 WL 2004729 (E.D. Mich., 07/06/07). 7602 - Examination of Books and Witnesses United States v. Holoubek, 2006 U.S. Dist. LEXIS 30259 (D. Ariz. 05/15/06). 7602 - Examination of Books and Witnesses 7805 - Rules and Regulations Holt v. IRS, et al., 2007 WL 1267499 (C.A.9 (Ariz.), 04/30/07). 7609 - Special Procedures for Third Party Summonses Holt v. IRS, et al., 2007 WL 1280686 (C.A.9 (Ariz.), 04/30/07). 7609 - Special Procedures for Third Party Summonses Huston v. United States, 2005 U.S. Dist. LEXIS 20857 (D. Del. 09/23/05). 7602 - Examination of Books and Witnesses Huston v. United States Penobscot County Fed. Credit Union, 2005 U.S. Dist. LEXIS 39589 (D.C. Maine 12/08/05). 7609 - Special Procedures for Third-party Summonses Ibrahim v. United States, 2006 U.S. Dist. LEXIS 58644 (W.D. Pa. 08/21/06). 7602 - Examination of Books and Witnesses Investor Communs. Int'l Inc. v. United States, 2006 U.S. Dist. LEXIS 61289 (W.D. Wash. 06/28/06). 7602 - Examination of Books and Witnesses Irani v. United States, 448 F.3d 507 (2nd Cir. 05/11/06). No IRC Section Cited. United States v. Ivie, 2005 U.S. Dist. LEXIS 13592 (W.D. Tenn. 06/14/05). 7602 - Examination of Books and Witnesses United States v. Jaeger, 2006 U.S. Dist. LEXIS 23209 (D. Conn. 04/26/06). 7402 - Jurisdiction of District Courts 7602 - Examination of Books and Witnesses United States v. Johnson, 2006 U.S. Dist. LEXIS 5020 (S.D. Cal. 2006). 7602 - Examination of Books and Witnesses Kaiser v. United States, 2006 U.S. Dist. LEXIS 68671 (M.D. Penn. 08/22/06). 7602 - Examination of Books and Witnesses Kernan v. United States, 2006 U.S. Dist. LEXIS 51292 (D. Ariz. 07/25/06). 7402 - Jurisdiction of District Courts 7609 - Special Procedures for Third-party Summonses Kernan v. IRS, et al., 2007 WL 1288155 (D. Hawai'i, 04/30/07). 7602 - Examination of Books and Witnesses 7609 - Special Procedures for Third-party Summonses King v. United States, 2006 U.S. Dist. LEXIS 53289 (N.D. Cal. 07/18/06). 7602 - Examination of Books and Witnesses Kuenhe v. United States, 2006 U.S. Dist. LEXIS 80784 (D.C. Oreg. 10/12/06). 7602 - Examination of Books and Witnesses United States v. Kulak, 2007 WL 951966 (D. Ariz., 03/28/07). 7602 - Examination of Books and Witnesses United States v. Langer, 2005 U.S. App. LEXIS 29002 (8th Cir. 12/29/05). 7604 - Enforcement of Summons United States v. Lee, Goddard, & Duffy, LLP, 2006 U.S. Dist. LEXIS 59147 (C.D. Cal. 06/29/06).

162 - Trade or Business Expenses 163 - Interest 3401 - Definitions 6212 - Notice of Deficiency Evans v. Comm'r, 2006 Tax Ct. Summary LEXIS 63 (Tax Ct. 10/03/06). 6213 - Restrictions Applicable to Deficiencies; Petition to Tax Court 7205 - Fraudulent Withholding Exemption Certificate or Failure to Supply Information Hunter v. Comm'r, T.C. Memo 2007-23 (Tax Ct. 02/05/07). 6213 - Restrictions Applicable to Deficiencies; Petition to Tax Court 6330 - Notice and Opportunity for Hearing Before Levy 6404 - Abatements Kocot v. Comm'r, 2006 Tax Ct. Summary LEXIS 25 (Tax Ct. 08/01/06). No IRC Section Cited. L.V. Castle Inv. Group, Inc. v. Comm'r, 465 F.3d 1243 (11th Cir. 09/26/06). 6213 - Restrictions Applicable to Deficiencies; Petition to Tax Court Matthews v. Comm'r, T.C. Memo 2007-170 (Tax Ct. 07/02/07). 6213 - Restrictions Applicable to Deficiencies; Petition to Tax Court Morrison v.Comm'r, 2006 U.S. App. LEXIS 4555 (9th Cir. 02/22/06). 6673 - Sanctions and Costs Awarded by Courts Murray v. Comm'r, 2006 Tax Ct. Summary LEXIS 149 (Tax Ct. 06/20/06). No IRC Section Cited. Owens v. Comm'r, 2006 Tax Ct. Summary LEXIS 31 (Tax Ct. 08/22/06). 6330 - Notice and Opportunity for Hearing Before Levy Selgas v. Comm'r, 475 F.3d 697 (5th Cir. 01/16/07). 6212 - Notice of Deficiency Upchurch v. Comm'r, T.C. Memo. 2007 2007-181 (07/09/07). 6320 - Notice and Opportunity for Hearing Upon Filing of Notice of Lien 6330 - Notice and Opportunity for Hearing Before Levy Williams v. Comm'r, 2006 Tax Ct. Summary LEXIS 34 (Tax Ct. 08/26/06). 6330 - Notice and Opportunity for Hearing Before Levy Manko v. Comm'r, 126 T.C. 195 (Tax Ct. 04/20/06). 6213 - Restrictions Applicable to Deficiencies; Petition to Tax Court 6330 - Notice and Opportunity for Hearing Before Levy 7121 - Closing Agreements US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: No printed material. IRS Revenue Rulings, Revenue Procedures, Notices, Etc. (See http://www. irs.gov And See http://www.legalbitstream.com/). Read: No printed material. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 8 - Appeals. IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review Of Cases. IRM 8.6.1.4 - New Issues And Reopening Closed Issues. IRM 4.10.4 - Examination Of Income. IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities And Case Development. IRM 4.26.10 - Form 8300 History And Law. IRM 4.26.12 - Examination Techniques For Form 8300 Industries. IRM 9.4.5-7 - IRS In-Custody Statement Of Rights. IRM 20.1 - The Penalty Handbook. IRM 9.9.4.26 - Violations Under Investigation - Title 18. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read:
F-2000 EH 893 Course Assigns Spring 2010107-
IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Publication 2186 - Tax Item. Penalties. IRS Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. IRS Publication 593 - Tax Highlights For U.S. Citizens And Residents Going Abroad. IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. IRS Publication 4457 - Safeguarding Taxpayer Data. IRS Publication 3605 - Fast Track Mediation. Document 5661-A - IRS In-Custody Statement Of Rights IRS Forms And TIGTA Forms (See http://www.irs.gov/formspubs/index. html). Read: IRS Form 8821 - Tax Information Authorization and the instructions thereto. IRS Form 2848 - Power Of Attorney And Declaration Of Representative. IRS Form 56 - Notice Concerning Fiduciary Relationship. IRS Form 56-F - Notice Concerning Fiduciary Relationship Of Financial Institution. IRS Form 870 - Waiver Of Restriction On Assessment And Collection Of Deficiency In Tax And Acceptance Of Overassessment. IRS Form 870-AD - Offer To Waive Restrictions On Assessment And Collection Of Tax Deficiency And To Accept Overassessment. IRS Form 872 - Consent To Extend The Time To Assess Tax. IRS Form 872-A - Special Consent To Extend The Time To Assess Tax. IRS Form 921 - Consent To Extend The Time To Assess Income Tax. IRS Form 8838 - Consent To Extend The Time To Assess Tax Under Section 367-Gain Recognition Agreement. IRS Form 8300 - Report Of Cash Payments Over $10,000 Received In A Trade Or Business. IRS Form 104 - Currency Transaction Report. IRS Form 843 - Claim For Refund And Request For Abatement. IRS Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer. IRS Form 3911 - Taxpayer Statement Regarding Refund. IRS Form Letter 902 (DO) - Notice Of Deficiency. IRS Form Letter 894 (RO)-C - Notice Of Deficiency. IRS Form 4089 - Notice Of Deficiency - Waiver. IRS Form 9465 - Installment Agreement Request.

F-2000 EH 893 Course Assigns Spring 2010133-
IRM 9.9.4.26 - Violations Under Investigation - Title 18. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read: IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Publication 2186 - Tax Item. Penalties. IRS Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. IRS Publication 593 - Tax Highlights For U.S. Citizens And Residents Going Abroad. IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. IRS Publication 4457 - Safeguarding Taxpayer Data. IRS Publication 3605 - Fast Track Mediation. Document 5661-A - IRS In-Custody Statement Of Rights IRS Forms And TIGTA Forms (See http://www.irs.gov/formspubs/index. html). Read: IRS Form 8821 - Tax Information Authorization and the instructions thereto. IRS Form 2848 - Power Of Attorney And Declaration Of Representative. IRS Form 56 - Notice Concerning Fiduciary Relationship. IRS Form 56-F - Notice Concerning Fiduciary Relationship Of Financial Institution. IRS Form 870 - Waiver Of Restriction On Assessment And Collection Of Deficiency In Tax And Acceptance Of Overassessment. IRS Form 870-AD - Offer To Waive Restrictions On Assessment And Collection Of Tax Deficiency And To Accept Overassessment. IRS Form 872 - Consent To Extend The Time To Assess Tax. IRS Form 872-A - Special Consent To Extend The Time To Assess Tax. IRS Form 921 - Consent To Extend The Time To Assess Income Tax. IRS Form 8838 - Consent To Extend The Time To Assess Tax Under Section 367-Gain Recognition Agreement. IRS Form 8300 - Report Of Cash Payments Over $10,000 Received In A Trade Or Business. IRS Form 104 - Currency Transaction Report. IRS Form 843 - Claim For Refund And Request For Abatement. IRS Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer. IRS Form 3911 - Taxpayer Statement Regarding Refund. IRS Form Letter 902 (DO) - Notice Of Deficiency. IRS Form Letter 894 (RO)-C - Notice Of Deficiency.

F-2000 EH 893 Course Assigns Spring 2010149-
Rhodes v. United States (In re Rhodes), 2006 Bankr. LEXIS 2647 ( Bankr. M.D. Fla. 10/14/06). 6871 - Claims for Income, Estate, Gift, and Certain Excise Taxes in Receivership Proceedings, etc. In re Seay, 2006 Bankr. LEXIS 2975 (Bankr. E.D. Ark. 10/30/06). 6402 - Authority to Make Credits or Refunds US Treasury Regulations (See http://www.gpoaccess.gov/cfr/index.html). Read: The Code Of Federal Regulations, Title 26--Internal Revenue Chapter I--Internal Revenue Service, Department Of The Treasury Subchapter H--Internal Revenue Practice, Part 601--601.109--Bankruptcy And Receivership Cases. IRS Revenue Rulings, Revenue Procedures, Notices, Etc. (See http://www. irs.gov And See http://www.legalbitstream.com/). Read: No printed material. Internal Revenue Manual (See http://www.irs.gov/irm/index.html). Read: IRM 8 - Appeals. IRM 8.2.1.2 - Pre-Conference Procedures - Preliminary Review Of Cases. IRM 8.6.1.4 - New Issues And Reopening Closed Issues. IRM 4.10.4 - Examination Of Income. IRM 4.16.1 - SEP (Special Enforcement Program) Responsibilities And Case Development. IRM 4.26.10 - Form 8300 History And Law. IRM 4.26.12 - Examination Techniques For Form 8300 Industries. IRM 9.4.5-7 - IRS In-Custody Statement Of Rights. IRM 20.1 - The Penalty Handbook. IRM 9.9.4.26 - Violations Under Investigation - Title 18. Other IRS Text Publications (See http://www.irs.gov/formspubs/index.html). Read: IRS Publication 1 - Your Rights As A Taxpayer. IRS Publication 947 - Practice Before the IRS And Power of Attorney. IRS 1986 EO CPE Text - Representation Of Taxpayers Before The Internal Revenue Service. IRS Description Of Appeals Division. IRS Publication 3498 - The Examination Process. IRS Publication 3498-A - The Examination Process (Examinations By Mail). IRS Publication 556 - Examination of Returns, Appeal Rights, And Claims For Refund. IRS Publication 5 - Appeal Rights And Preparation Of Protests For Unagreed Cases. IRS Publication 3598 - What You Should Know About The Audit Reconsideration Process. IRS Publication 1546 - The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. IRS Publication 552 - Recordkeeping For Individuals. IRS Publication 1035 - Extending The Tax Assessment Period. IRS Publication 594 - Understanding The Collection Process. IRS Publication 1660 - Collection Appeal Rights. IRS Publication 504 - Divorced Or Separated Individuals. IRS Publication 971 - Innocent Spouse Relief. IRS Publication 1544 - Report Cash Payments Of Over $10,000 (Received In A Trade Or Business). IRS Publication 2186 - Tax Item. Penalties. IRS Publication 733 - Rewards For Information Provided By Individuals To The Internal Revenue Service. IRS Publication 593 - Tax Highlights For U.S. Citizens And Residents Going Abroad. IRS Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. IRS Publication 4457 - Safeguarding Taxpayer Data.