This publication is prepared in two versions for different uses. One version is designed for students. This student version has all of the text, but has no footnotes. I have presented in the text the key concepts and discussions I think students should learn in a law school class on tax procedure. Key code sections and cases are cited in text so that students can refer to them when appropriate. The other version of the publication is designed for practitioners. This is the same text but with extensive footnotes designed to provide the authority for the statements in the text and develop nuance beyond what I would expect students to know. Both versions are available for purchase on Mr. Townsend’s web site. Users of this text may want to refer to two additional resources in conjunction with this text. They are: (i) Mr. Townsend’s class web site (www.tjtaxlaw.com/uh-tpc.htm) where related materials (cases and articles) and key forms may be downloaded; and (ii) Mr.Townsend’s Tax Procedure Blog (www.federaltaxprocedure.blogspot.com) where Mr. Townsend will discuss tax procedure developments and provide a guide to those tax procedure developments that should be considered in conjunction with this book. Mr. Townsend welcomes feedback from readers of this text, particularly any suggestions as to improvements for the text. Feedback can be given by email (jack@tjtaxlaw.com) or through comments on the Tax Procedure Blog.