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Viewpoints: Collection Due Process Hearings Should Be Expedited
Tax Notes (2009)
  • T. Keith Fogg
  • Carlton M. Smith, Cardozo School of Law

In this article, the authors argue that the collection due process hearings have failed in their objective of expediting cases and recommend creating stricter time-frame guidelines for CDP hearings.

  • Tax Court Collection Cases,
  • Due Process
Publication Date
November 23, 2009
Citation Information
T. Keith Fogg and Carlton M. Smith. "Viewpoints: Collection Due Process Hearings Should Be Expedited" Tax Notes Vol. 125 Iss. 8 (2009)
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