Download This PaperSystemic Issues with Low-Dollar Lien Filing
11 Pages Posted: 19 Nov 2011 Last revised: 22 Dec 2011
Date Written: October 1, 2011
Abstract
This article suggests a better system for exercising judgment when filing the notice of federal tax lien on low dollar delinquent accounts.
Keywords: federal tax lien, collection due process, withdrawal of the notice of federal tax lien
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Suggested Citation: Suggested Citation
Fogg, Keith, Systemic Issues with Low-Dollar Lien Filing (October 1, 2011). Tax Notes, Vol. 133, No. 1, October 2011, Villanova Law/Public Policy Research Paper No. 2011-20, Available at SSRN: https://ssrn.com/abstract=1961695
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