Failure of Collection Due Process, Part 1: The Collection Context

Date

2004

Authors

Camp, Bryan T.

Journal Title

Journal ISSN

Volume Title

Publisher

Tax Notes

Abstract

Professor Camp examines the CDP (collection due process) provisions of §§ 6330 & 6320 and argues that it is a failure.

Description

Keywords

CDP, Collection due process, Tax adminstration, RRA 98, Tax collection, IRS

Citation

104 Tax Notes 969