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Summary of the Extensive Collection Powers of the Internal Revenue Service

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dc.contributor.author Phelan, Marilyn E.
dc.date.accessioned 2010-03-02T17:33:21Z
dc.date.available 2010-03-02T17:33:21Z
dc.date.issued 1990
dc.identifier.citation 9 Va. Tax Rev. 405 en_US
dc.identifier.uri http://hdl.handle.net/10601/62
dc.description.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. en_US
dc.language.iso en_US en_US
dc.publisher Virginia Tax Review
dc.relation.uri http://heinonline.org/HOL/Page?handle=hein.journals/vrgtr9&collection=journals&id=415&men_hide=false&men_tab=citnav
dc.relation.uri https://advance.lexis.com/api/document/collection/analytical-materials/id/3S3V-2230-00CW-C1GW-00000-00?context=1000516
dc.subject Collection powers en_US
dc.subject Internal Revenue Service en_US
dc.title Summary of the Extensive Collection Powers of the Internal Revenue Service en_US
dc.type Article en_US

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