A friend of mine, a man deeply involved with the Service, sent me an impressive package of research, law, authority, and facts to be considered in his frivolous tax return Collections Due Process hearing (CDP)[1]. He was planning to send it along with his request for...
by Stephen G. Salley and Anthony J. Scaletta Click here for the original, which appeared in the Fall 2003 issue of the Florida Bar Journal. As part of the Internal Revenue Service Restructuring and Reform Act of 1998, Congress enacted new Internal Revenue Code...
There are some important differences in how cases are conducted in Tax Court as opposed to state and federal district courts. In disputes over money or property in a state or district court, the creditor must sue the debtor and place evidence of the alleged debt...
