Adobe InDesign CS3 (5.0)
Tax Lawyer, Vol. 62, No. 1 SERVICE COLLECTION ABUSE OF DISCRETION 223223Service Collection Abuse of Discretion: What is the Appropriate Standard of Review and Scope of the Record in Collection Due Process Appeals?NICK A. ZOTOS∗I. Overview of Service Collection Due ProcessA. IntroductionIn 1998, Congress significantly altered the landscape of Service collection practices by enacting legislation instituting additional due process safeguards that must be followed before the Service may seize...