Systemic Issues with Low-Dollar Lien Filing

11 Pages Posted: 19 Nov 2011 Last revised: 6 Feb 2012

See all articles by Keith Fogg

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School

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

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

Keith Fogg (Contact Author)

Tax Clinic at Legal Services Center of Harvard Law School ( email )

1563 Massachusetts Avenue
Cambridge, MA 02138
United States
6173902532 (Phone)
6175220109 (Fax)

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