Taxpayer Rights: A Look Back to Congressional Testimony of Michael Saltzman and Nina Olson

In this post I will discuss Congressional testimony from over fifteen years ago from Michael Saltzman and Nina Olson. The testimony sheds light on some of the still-current issues that courts are confronting in collection due process (CDP) cases, a process that has its origins in some of the testimony that led up to the last comprehensive procedural reform legislation that dealt with the IRS. I will also offer some more personal thoughts on Michael, who was a huge figure in the field of tax proc...