The Brokenness Of IRS Collections

Three stories this month illustrate the brokenness of IRS collections.  There are two decisions and an anecdotal story from Procedurally Taxing.  Many tax practitioners, blessed with compliant solvent clients, are only dimly aware of collections. On the other hand, there are other practitioners and, to use the term loosely, taxpayers for whom the actual tax liability reported on returns as adjusted by audits is more in the nature of a sticker price , rather than something that will actually be...