Equal Protection Problem in Innocent Spouse Procedures

dc.contributor.authorCamp, Bryan T.
dc.date.accessioned2010-04-06T19:08:54Z
dc.date.available2010-04-06T19:08:54Z
dc.date.issued2006
dc.description.abstractProfessor 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 § 6015(e). He further argues that this problem can easily be fixed.
dc.identifier.citation112 Tax Notes 281en_US
dc.identifier.urihttp://hdl.handle.net/10601/409
dc.language.isoen_USen_US
dc.publisherTax Notes
dc.relation.urihttps://advance.lexis.com/api/document/collection/legalnews/id/4KF0-9W90-001F-F421-00000-00?context=1000516
dc.subjectCollection due process
dc.subjectCDP
dc.subjectTax administration
dc.subjectTax court
dc.titleEqual Protection Problem in Innocent Spouse Proceduresen_US
dc.typeArticleen_US

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