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NOTES 823 Tax Lawyer, Vol. 54, No. 4 NOTE DETERMINING THE MEANING OF A MEANINGFUL COLLECTION DUE PROCESS HEARING: KATZ V. COMMISSIONER In Katz v. Commissioner,1 the Tax Court held that a taxpayer had the opportuniit for, and received, a meaningful Appeals hearing within sections 6320 and 6330 and that the Service had a valid right to collect tax previously assessed against the taxpayer. The court rejected the taxpayer’s contention that he was denied the opportunity for a Collection Due Process...