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15 J. Tax Prac. & Proc. 1 (2013-2014)

handle is hein.journals/jtaxpp15 and id is 1 raw text is: &LDo TE-JDA Vol. 15, No. 1 February-March 2013 COLUMNS Examination By Claudia Hill 5 Collection By Carol M. Luttati IRS Watch By John Keenan, Kathy Petronchak and Diana Hoshall Penalties By Bryan C. Skarlatos and Stow Lovejoy Practice By Charles P Rettig 319 ARTICLES What Happens When an Individual Fails to Report Foreign Bank Accounts By Steven L. Walker 25 Are Severance Payments Wages for FICA Purposes? A Look at Quality Stores By LarryJones, Taryn Dusek and Michelle Peritore The Eggshell Audit, Part II: Indicators of Fraud and IRS Fraud Development Procedures By Larry A. Campagna, Caroline D. Ciraolo and Eric L. Green Statute of Limitations: IRS Examination Goes Too Far in Extending Statute of Limitations for Unreported Foreign Source Income By Robert S. Schwartz Taxes and Ethics: Taxpayer Attitudes over Time (1999-2012) Byjeffrey D. Eicher and Anthony Grenci 37