This guide covers federal tax controversy from the first notice through final resolution. Part One separates examination from collection and explains why the distinction governs strategy, and Part Two covers examination types, information gathering, and the summons power. Part Three covers the notice of deficiency and the choice between Tax Court and refund litigation, and Part Four covers the appeals function. Part Five covers assessment and the limitations periods that quietly control everything, and Part Six covers liens, levies, and the collection hearings. Part Seven covers collection alternatives and their arithmetic, and Part Eight covers penalties, interest, and relief. Part Nine covers special situations and criminal exposure, and the remaining parts cover transcripts, documents, and worked examples.