Viewpoints: Collection Due Process Hearings Should Be ExpeditedTax Notes (2009)
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 DateNovember 23, 2009
Citation InformationT. Keith Fogg and Carlton M. Smith. "Viewpoints: Collection Due Process Hearings Should Be Expedited" Tax Notes Vol. 125 Iss. 8 (2009)
Available at: http://works.bepress.com/t_keith_fogg/16/