To Pay or Delay: The Nominee's Dilemma Under Collection Due Process

Date
2008
Language
American English
Embargo Lift Date
Department
Committee Members
Degree
Degree Year
Department
Grantor
Journal Title
Journal ISSN
Volume Title
Found At
Can't use the file because of accessibility barriers? Contact us with the title of the item, permanent link, and specifics of your accommodation need.
Abstract

Although the Internal Revenue Service affords preseizure due process rights to the recipients of fraudulently conveyed property in a tax collection action, it does not afford similar rights to alleged nominees of the tax debtor The sole legal difference between these groups, according to the Internal Revenue Service, is the intent of the transferor as determined by the collection agent assigned to the case. We argue that this distinction is not a meaningful determinant of the appropriate level of due process afforded to each group in the lien stage of tax collection actions and that alleged nominees must be afforded the same modicum of protection given to tax debtors and the recipients of fraudulently conveyed property The cntical inquiiy whether the Service may lien upon and later seize property in someone s possession without a preseizure review, has the same import for each group. Therefore, preseizure due process rights afforded by Congress to the recipients of fraudulently conveyed property should apply to both groups or to neither.

Description
item.page.description.tableofcontents
item.page.relation.haspart
Cite As
82 Tulane Law Review 781
ISSN
Publisher
Series/Report
Sponsorship
Major
Extent
Identifier
Relation
Journal
Source
Alternative Title
Type
Article
Number
Volume
Conference Dates
Conference Host
Conference Location
Conference Name
Conference Panel
Conference Secretariat Location
Version
Full Text Available at
This item is under embargo {{howLong}}