With the days dwindling, we’ve got only a few posts left this year. We’ll save end-of-year tax planning for our final post of 2014. This week and next week, we will take on an important tax concept called Collection Due Process (CDP).
In today’s post, we will explain the basic framework of CDP. In next week’s post, we will apply this framework to a specific case involving the relative of a notorious criminal who pursued her case in the U.S. Tax Court.