DSpace Repository

Equal Protection Problem in Innocent Spouse Procedures

Show simple item record

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/api/document/collection/legalnews/id/4KF0-9W90-001F-F421-00000-00?context=1000516
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

Files in this item

This item appears in the following Collection(s)

Show simple item record