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 §§ 6330 & 6320 are a failure.

Description

Keywords

CDP, Collection due process, Taxpayers, IRS, Classification, Inquisitorial process, Adversarial process

Citation

104 Tax Notes 1567