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ROBERT E. MELDMAN and RICHARD J. SIDEMAN, CCH Federal Taxation: Practice and Procedure, Sixth Edition (Chicago, IL: CCH Incorporated, 2001, pp. xxi, 945).
The sixth edition of this text continues to cover a wide range of topics on both practice before the IRS and IRS procedures used to investigate taxpayers. The new edition has been updated to include the IRS restructuring changes required by the IRS Restructuring and Reform Act of 1998, as well as changes made to the IRS Internal Revenue Manual. It also includes the proposed revisions to Circular 230; a well-written update on the restructuring of the IRS, a fine discussion of the new IRS structure; and an explanation of how the old IRS structure is incorporated into the new structure.
The book's major strength is its comprehensive coverage of IRS practice and procedure issues, including such topics as: (1) large case audits; (2) partnership audit procedures;...