Copyright © 2019 Carolina Academic Press, LLC. All rights reserved. Tax Controversies Practice and Procedure FOURTH EDITION 2019 SUPPLEMENT Leandra Lederman WILLIAM W. OLIVER PROFESSOR OF TAX LAW INDIANA UNIVERSITY MAURER SCHOOL OF LAW Stephen Mazza DEAN UNIVERSITY OF KANSAS SCHOOL OF LAW CAROLINA ACADEMIC PRESS Durham, North Carolina Copyright © 2019 Carolina Academic Press, LLC. All rights reserved. Copyright © 2019 Carolina Academic Press, LLC All Rights Reserved Carolina Academic Press 700 Kent Street Durham, North Carolina 27701 Telephone (919) 489-7486 Fax (919) 493-5668 E-mail:
[email protected] www.cap-press.com Copyright © 2019 Carolina Academic Press, LLC. All rights reserved. TAX CONTROVERSIES: PRACTICE AND PROCEDURE Leandra Lederman & Stephen W. Mazza Fourth Edition 2019 Letter Update This Letter Update replaces the 2018 Letter Update. It updates the 4th edition of the Tax Controversies: Practice and Procedure casebook through July 1, 2019. After two brief overviews of recent major legislative changes, this Letter Update provides updates organized by chapter and page number of the casebook. Taxpayer First Act of 2019: A Brief Overview On July 1, 2019, President Trump signed into law the Taxpayer First Act of 2019, Pub. L. No. 116-25, 133 Stat. 981 (2019) (the “Taxpayer First Act”). The bill may be best known for a provision that ultimately was not included in the enacted law—codification of the Free File program, potentially preventing the IRS from developing its own free software. See Jad Chamseddine, Senate Clears IRS Reform Bill for Trump’s Signature, 163 TAX NOTES 1886, 1886-87 (2019). However, even without that provision, the Taxpayer First Act contains four titles and over 40 sections, virtually all of which focus on aspects of tax procedure.