Recent Tax Court Case Casts Light on CDP Shortcomings and Pitfalls Surrounding Reasonable Collection Potential
When you drop a large rock into a pool of calm water, ripples appear and spread and eventually they will touch the entire surface of that pond, drastically changing its appearance. And the case of Gallagher v. Commissioner was a very big one indeed. Gallagher v. Commissioner is a great example of how things work when […]