There are certain issues that the Tax Court stonewalls and refuses to address. One such issue is the meaning of the word “verification” where it appears in I.R.C. Sec. 6330(c)(1). That is the Collection Due Process (CDP) statute that informs Appeals...
In Tax Court with a CDP hearing case? You will want to read this brief. In 1998 the IRS’ collections actions had become so outrageously aggressive and lawless that even Congress realized that Americans were being abused. They passed a law that granted tax payers...