7602(c)(1)(B), the IRS would reduce the notice of third-party contact to 10 days in several circumstances involving statutory periods for assessments and collections that expire in one year or less.

169 C.D. 2020 (2021), the Pennsylvania Commonwealth Court concluded that a purchaser of real property at an upset tax sale was not an indispensable party to a subsequent action brought by the ...

National Taxpayer Advocate Erin Collins is objecting to proposed regulations that would enable the Internal Revenue Service to shorten its third-party notice requirements to as little as 10 days, ...