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Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation
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| Published in: | Fordham Urban Law Journal |
|---|---|
| Format: | Online Article RSS Article |
| Published: |
2026
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| Subjects: | |
| Tags: |
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| _version_ | 1864030192633118724 |
|---|---|
| collection | WordPress RSS FRELIP Feed Integration |
| container_title | Fordham Urban Law Journal |
| description | |
| discipline_display | Law & Legal Studies |
| discipline_facet | Law & Legal Studies |
| format | Online Article RSS Article |
| genre | Journal Article |
| id | rss_article:36629 |
| institution | FRELIP |
| journal_source_facet | Fordham Urban Law Journal |
| publishDate | 2026 |
| publishDateSort | 2026 |
| record_format | rss_article |
| spellingShingle | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation — — — — — — Civil Law Civil Law Law & Legal Studies |
| sub_discipline_display | Civil Law |
| sub_discipline_facet | Civil Law |
| subject_display | — — — — — — Civil Law Civil Law Law & Legal Studies — — — — — — Civil Law Civil Law Law & Legal Studies |
| subject_facet | — — — — — — Civil Law Civil Law Law & Legal Studies |
| title | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation |
| title_auth | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation |
| title_full | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation |
| title_fullStr | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation |
| title_full_unstemmed | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation |
| title_short | Procedural Gamesmanship: How the IRS Avoids Merits Review in CDP and Deficiency Litigation |
| title_sort | procedural gamesmanship: how the irs avoids merits review in cdp and deficiency litigation |
| topic | — — — — — — Civil Law Civil Law Law & Legal Studies |
| url | https://ir.lawnet.fordham.edu/ulj/vol53/iss4/5 |