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COURT PROCEDURE AND PRACTICE 1013 Tax Lawyer, Vol. 56, No. 4 COURT PROCEDURE AND PRACTICE SUBMITTED BY THE COMMITTEE ON COURT PROCEDURE AND PRACTICE: ROBERT T. DUFFY, COMMITTEE CHAIR; ALLEN D. MADISON, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Regulations Collection Due Process In Treasury Decision 8979, 2002 C.B. 466 (2002) and Treasury Decision 8980, 2002 C.B. 477 (2002), the Department of the Treasury issued final regulatiion governing a taxpayer’s right to a Collection Due Process (“CDP”)...

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