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Full-Text Articles in Law
The Collection Due Process Rights: A Misstep Or A Step In The Right Direction?, Leslie Book
The Collection Due Process Rights: A Misstep Or A Step In The Right Direction?, Leslie Book
Working Paper Series
This article defends one of the more controversial parts of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98) the collection due process (CDP) provisions. CDP gives taxpayers the right to independent administrative and judicial review of IRS decisions to use its awesome administrative collection powers, powers that have long made the IRS a feared creditor.
Prior to CDP’s enactment, the IRS had the power to collect taxes from taxpayers without judicial review of administrative collection determinations. This power, atypical for creditors which often must get judicial approval for summary collection action, led many observers to …
Constitutional Law - Charitable Tax Exemptions - Granting Of Tax Benefits To Discriminatory Fraternal Orders Is A Violation Of The Equal Protection Aspect Of The Fifth Amendment, Marc Howard Jaffe
Villanova Law Review
No abstract provided.
Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer
Intergovernmental Tax Immunities: An Analysis And Suggested Approach To The Doctrine And Its Application To The State And Municipal Bond Interest, Leonard C. Homer
Villanova Law Review
No abstract provided.
Recent Decisions, Various Editors
Church And State - Taxation Of Religious Organizations - Benefits Granted By Federal And State Governments, Herbert H. Brown, Joseph J. Mahon Jr.
Church And State - Taxation Of Religious Organizations - Benefits Granted By Federal And State Governments, Herbert H. Brown, Joseph J. Mahon Jr.
Villanova Law Review
No abstract provided.