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Remedies For Wrongful Action In The Levy And Enforcement Of Taxes

Michigan Law Review

Although there is a distinct policy in favor of prompt and efficient procedure for the levy and collection of taxes, unhindered by judicial "red tape," yet the government cannot exercise its power so as to deprive the taxpayer of his property without due process of law. What are the taxpayer's remedies against wrongful action on the part of those in charge of tax administration? How may due process of law be secured to him in tax administration matters? The purpose of this note is to review some of the principal remedies, with especial reference to the equitable remedy of injunction, …