IRS enforcement activities: Past, present, and future
In the wake of the IRS Restructuring and Reform Act of 1998, the IRS has made significant changes in the way it conducts its enforcement and collection activities. This article discusses these changes and their effect on individual taxpayers. It also provides practice tips for dealing with IRS enforcement activities and looks at what the future may hold in this area.
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Placid, R. L., Cecil, H. W., & Pacini, C. (2008). IRS enforcement activities: Past, present, and future. Tax Adviser, 39(7), 448-455.
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