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Equal Protection Problem in Innocent Spouse Procedures

Show simple item record Camp, Bryan T. 2010-04-06T19:08:54Z 2010-04-06T19:08:54Z 2006
dc.identifier.citation 112 Tax Notes 281 en_US
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.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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