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Full-Text Articles in Law
A Response To Professor Camp: The Importance Of Oversight, Leslie Book
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 …
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 …
Administrative Law - Internal Revenue Service (Irs) Summons Enforcement - When An Irs Investigation Has Been Coordinated By A Justice Department Strike Force, The District Court Must Determine That Each Summons Issued Was Not Used For An Improper Criminal Investigation Purpose, Angela Baker
Villanova Law Review
No abstract provided.
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
The Use Of The Administrative Summons In Federal Tax Investigations, James D. Burroughs
Villanova Law Review
No abstract provided.
Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King
Changes In Tax Accounting: Administrative And Legislative Nonsense, William A. Kelley Jr., Milton P. King
Villanova Law Review
No abstract provided.