Systemic Issues with Low-Dollar Lien Filing
11 Pages Posted: 19 Nov 2011 Last revised: 6 Feb 2012
Date Written: October 1, 2011
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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