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Equal Protection Problem in Innocent Spouse Procedures

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dc.contributor.author Camp, Bryan T.
dc.date.accessioned 2010-04-06T19:08:54Z
dc.date.available 2010-04-06T19:08:54Z
dc.date.issued 2006
dc.identifier.citation 112 Tax Notes 281 en_US
dc.identifier.uri http://hdl.handle.net/10601/409
dc.description.abstract Professor Camp argues that there is an equal protection problem in innocent spouse procedures because of the interaction of the full-pay rule, the CDP mash-up rule, and the jurisdictional rule in IR Code § 6015(e). He further argues that this problem can easily be fixed.
dc.language.iso en_US en_US
dc.publisher Tax Notes
dc.relation.uri https://advance.lexis.com/GoToContentView?requestid=656e01e8-2d30-6fb8-6951-7dd76cd42b6a&crid=e4219cbd-0e38-16ec-2763-67e77a82963a
dc.subject Collection due process
dc.subject CDP
dc.subject Tax administration
dc.subject Tax court
dc.title Equal Protection Problem in Innocent Spouse Procedures en_US
dc.type Article en_US

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