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ROBERT E. MELDMAN AND RICHARD J. SIDEMAN, Federal Taxation: Practice and Procedure, Sixth Edition (Chicago, IL: CCH Incorporated, 2001, pp. xxi, 945, $95.00).
In the first 109 pages (Chapters 1 through 3), the authors provide a broad view of the field, explaining the intricate marriage of the IRS organization, the rules of practice imposed by the IRS on practitioners (Circular 230), and the tax practitioners' ethical rules. Specifically, Chapter 1, rewritten in its entirety in this edition, now incorporates major changes in the IRS's internal structure. At this point, instructors might discuss the IRS homepage and search engine to introduce students to an enduring ability to keep up with a myriad of continuing changes.
Chapter 2 introduces Circular 230 (Cir. 230), which, along with the Statement of Procedural Rules (SPR) and included at page 801, provide two critical roadmaps to tax practitioners. The discussion of Cir. 230 leads the students through rules of practice, as well as implementation of these rules by providing various exhibits, including the ever-popular Form 2848. As the authors include a myriad of footnotes to the SPR in this chapter, instructors might...