This casebook provides a comprehensive examination of federal tax practice and procedure, and as a teaching tool, allows flexible design for JD and LLM courses and seminars on federal tax practice and procedure, tax litigation, criminal tax practice and procedure, and tax ethics. This new edition incorporates important recent legislative, judicial, and regulatory developments affecting federal tax practice and procedure.


Imprint: West Academic Publishing
Series: American Casebook Series
Publication Date: 01/24/2022

Camilla E. Watson, University of Georgia School of Law

Brookes D. Billman, Jr., New York University School of Law

Jennifer L. Chapman, University of Georgia School of Law

CasebookPlus™

This title is available in our CasebookPlus format. CasebookPlus provides support beyond your classroom lectures and materials by offering additional digital resources to you and your students. Anchored by faculty-authored formative self-assessments keyed to our most popular casebooks, CasebookPlus allows students to test their understanding of core concepts as they are learning them in class – on their own, outside of the classroom, with no extra work on your part. CasebookPlus combines three important elements:

  • A new print or digital casebook
  • Access to a downloadable eBook with the ability to highlight and add notes
  • 12-month access to a digital Learning Library complete with:
Multiple-choice self-assessment questions, including:
  • Chapter questions keyed to the casebook
  • Black Letter Law questions (available in select subjects)
  • Subject area review questions for end of semester use
Essay and short answer questions with sample answers and expert commentary, in 1L and select upper-level subjects

Leading digital study aids, an outline starter, and audio lectures in select subjects

Students can still utilize CasebookPlus digital resources if they’ve purchased a used book or are renting their text by purchasing the Learning Library at westacademic.com.

With CasebookPlus, you can customize your students’ learning experience and monitor their performance. The quiz editor allows you to create your own custom quiz set, suppress specific quiz questions or quiz sets, and time-release quiz questions. Additionally, the flexible, customized reporting capability helps you evaluate your students’ understanding of the material and can also help your school demonstrate compliance with the new ABA Assessment and Learning Outcomes standards.

This new edition incorporates important recent legislative, judicial, and regulatory developments affecting federal tax practice and procedure. In addition, Chapter 1 (which pertains to the tax administrative and regulatory process and to judicial deference to regulations and other administrative materials) has been reorganized to present this area in a more comprehensive manner. In Chapter 2, there have been changes to reflect recent amendments to Circular 230 in the regulation of tax practitioners and in the government’s attempt to regulate return preparers.

Learn more about this series.