This unique volume compiles the Internal Revenue Code sections, United States Code provisions, Treasury Regulations, Constitutional provisions, court rules, IRS forms, IRS publications, and other materials needed for a Tax Procedure or Tax Litigation course. The 2013 Edition updates all the Code, regulations, and court rules. This book, which may be used on its own or as a companion to Tax Controversies: Practice and Procedure, Third Edition (2009), also contains recent amendments to Circular 230, updated guidance on innocent spouse relief, and the latest versions of selected IRS forms and publications.