학술논문
IRS Appeals abused its discretion by abruptly ending CDP hearing: Rejection of the taxpayer's proposed collection alternatives was 'hasty,' the Tax Court finds
Document Type
Periodical
Author
Source
Journal of Accountancy. May, 2024, Vol. 237 Issue 5, p28, 4 p.
Subject
Language
English
ISSN
0021-8448
Abstract
IRS Appeals abused its discretion by closing a taxpayer's Collection Due Process (CDP) hearing two days after inviting him to further discuss collection alternatives, the Tax Court held. Facts: Kevin [...]