Imagine that Congress sets out a remedy to curb IRS abuses. And further consider that after the taxpayer pursues the remedy, the rules allow the IRS to simply sidestep the remedy. So the remedy is no remedy at all. That is what we have in the Zuck v. Commissioner, No. 25125-14L (U.S.T.C. Apr. 6, 2022)… Continue reading IRS Can Sidestep Taxpayers’ CDP Rights by Applying Overpayments
The post IRS Can Sidestep Taxpayers’ CDP Rights by Applying Overpayments appeared first on Houston Tax Attorneys | Mitchell Tax Law.