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This is the first of a new column in Tax Notes. The column will explore the laws and policies of tax administration. The goal is to help readers navigate the law by (1) guiding them through the thickets of particular procedural problems and (2) giving them a sense of the larger tax administration forest.
This is the first of a new column in Tax Notes. The column will explore the laws and policies of tax administration. The goal is to help readers navigate the law by (1) guiding them through …