When Does The 30-Day Period Commence for Filing a CDP Request? DC Circuit Court Weighs In
The D.C. Circuit stopped an attorney dead in his tracks from skirting a $ 550,000 tax debt when it affirmed a Tax Court decision that a statute of limitations began when a notice was mailed, not when it was dated. In so doing, the DC Circuit affirmed the decision of the United States Tax Court. To understand this case, […]