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
Suggested Citation: 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