Systemic Issues with Low-Dollar Lien Filing

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

Keith Fogg

Villanova University - School of Law

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)

Villanova University - School of Law ( email )

299 N. Spring Mill Road
Villanova, PA 19085
United States

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