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After reading the material in this chapter, you should be able to: Identify the filing requirements for income tax returns and the statute of limitations for assessment; outline the IRS audit process, how returns are selected, the different types of audits, and what happens after the audit; evaluate the relative weights of the various tax law sources; describe the legislative process as it pertains to taxation; | Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 2: Tax compliance, the IRS, and tax authorities
