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Full-Text Articles in Tax Law

A Response To Professor Camp: The Importance Of Oversight, Leslie Book Oct 2008

A Response To Professor Camp: The Importance Of Oversight, Leslie Book

Working Paper Series

In past writings and in an upcoming article by Professor Bryan Camp, The Problem of Adversarial Process in the Administrative State, 83 IND. L. J. ### (2008), Professor Camp criticizes the procedural protections Congress added in the tax collection process, noting the limitations of adversary proceedings in the IRS’s tax collection process. In particular, Professor Camp strongly criticizes the collection due process (CDP) rights that were part of the landmark IRS Restructuring and Reform Act of 1998. Given the size of the tax gap, and likely increasing calls for the IRS to do a better job in reducing that tax …


Natural Justice And Its Applications In Administrative Law, Mubashshir Sarshar Jan 2008

Natural Justice And Its Applications In Administrative Law, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.