Equal Protection Problem in Innocent Spouse Procedures
Date
2006
Authors
Camp, Bryan T.
Journal Title
Journal ISSN
Volume Title
Publisher
Tax Notes
Abstract
Professor Camp argues that there is an equal protection problem in innocent spouse procedures because of the interaction of the full-pay rule, the CDP mash-up rule, and the jurisdictional rule in IR Code ยง 6015(e). He further argues that this problem can easily be fixed.
Description
Keywords
Collection due process, CDP, Tax administration, Tax court
Citation
112 Tax Notes 281