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IRS enforcement activities: Past, present, and future
Faculty Publications
  • Raymond L. Placid
  • H. Wayne Cecil
  • Carl J. Pacini
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Publication Date
Date Issued
January 2008
Date Available
April 2014
In the wake of the IRS Restructuring and Reform Act of 1998, the IRS has made significant changes in the way it conducts its enforcement and collection activities. This article discusses these changes and their effect on individual taxpayers. It also provides practice tips for dealing with IRS enforcement activities and looks at what the future may hold in this area.
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Tax Adviser, 39(7), 448-455. Members of the USF System may access the full-text of the article through the authenticated link provided.
Croner C C H Group Ltd
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Placid, R. L., Cecil, H. W., & Pacini, C. (2008). IRS enforcement activities: Past, present, and future. Tax Adviser, 39(7), 448-455.