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Summary of the Extensive Collection Powers of the Internal Revenue Service

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Title: Summary of the Extensive Collection Powers of the Internal Revenue Service
Author: Phelan, Marilyn E.
Abstract: The harsh realities of the extensive collection powers of the Internal Revenue Service, coupled with the adverse impact that the exercise of such powers can have on taxpayers and third parties, creates a need for persons to be knowledgeable of the laws relating to the collection procedures of the Service. This article summarizes the Service's collection powers, focusing upon the principal areas of concern, and integrates the changes wrought by the 1988 Taxpayer Bill of Rights.
URI: http://hdl.handle.net/10601/62
Related Resources: Click to follow Hein Online link Click to follow Lexis link
Date: 1990

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