Challenging Substantive Tax Issues in Collection Due Process Cases

Posted: 6 Feb 2004

See all articles by Burgess J. W. Raby

Burgess J. W. Raby

Raby Law Offices; University of Arizona - James E. Rogers College of Law; Arizona State University - College of Law

William L. Raby

Raby Law Offices; Arizona State University (ASU) - School of Accountancy

Abstract

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., review a recent case in which a divided Tax Court addressed the issue of whether a collection due process case can involve substantive tax issues.

Suggested Citation

Raby, Burgess J. W. and Raby, William L., Challenging Substantive Tax Issues in Collection Due Process Cases. Available at SSRN: https://ssrn.com/abstract=500042

Burgess J. W. Raby (Contact Author)

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States
480-967-1501 (Phone)
480-967-0975 (Fax)

University of Arizona - James E. Rogers College of Law

P.O. Box 210176
Tucson, AZ 85721-0176
United States

Arizona State University - College of Law

Box 877906
Tempe, AZ 85287-7906
United States

William L. Raby

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States

Arizona State University (ASU) - School of Accountancy ( email )

Tempe, AZ 85287
United States

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