Systemic Issues with Low-Dollar Lien Filing
Villanova University - School of Law
October 1, 2011
Tax Notes, Vol. 133, No. 1, October 2011
Villanova Law/Public Policy Research Paper No. 2011-20
This article suggests a better system for exercising judgment when filing the notice of federal tax lien on low dollar delinquent accounts.
Number of Pages in PDF File: 11
Keywords: federal tax lien, collection due process, withdrawal of the notice of federal tax lienAccepted Paper Series
Date posted: November 19, 2011 ; Last revised: February 6, 2012
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