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Taxation-Federal

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T. Keith Fogg

2009

General Tax Procedure Issues

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Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith Nov 2009

Viewpoints: Collection Due Process Hearings Should Be Expedited, T. Keith Fogg, Carlton M. Smith

T. Keith Fogg

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.