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