Failure of Collection Due Process, Part 2: Why It Adds No Value
Date
2004
Authors
Camp, Bryan T.
Journal Title
Journal ISSN
Volume Title
Publisher
Tax Notes
Abstract
Professor Camp continues his argument of why the CDP provisions of ยงยง 6330 & 6320 are a failure.
Description
Keywords
CDP, Collection due process, Taxpayers, IRS, Classification, Inquisitorial process, Adversarial process
Citation
104 Tax Notes 1567