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Taxation-Federal

T. Keith Fogg

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Systemic Problems With Low-Dollar Lien Filing, T. Keith Fogg Oct 2011

Systemic Problems With Low-Dollar Lien Filing, T. Keith Fogg

T. Keith Fogg

This article explains why the IRS policy of filing the notice of federal tax lien based primarily on a dollar criteria puts low-income taxpayers, who usually have low-dollar liens, in a worse position. It also proposes improvements on the current system.

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