Collection Due Process Interaction

Collection Due Process Interaction is a formal legal construct within tax administration that specifies the procedural and substantive engagement between a taxpayer and the Internal Revenue Service during post-notice challenges to proposed collections, distinguishing it from other administrative interactions by its statutory foundation under the Internal Revenue Code and its focus on adjudicating collection alternatives, penalties, and compliance burdens.

2

Publications

37

Citations

5

Authors

2

Institutions

Publications per year

2017–2026

0

Authors

5

  1. MA
    Masanori Akazaki

    Kyushu University, Japan

    1 publications · 23 citations

    1

    h-index

  2. MH
    Masanori Hara

    Kyushu University, Japan

    1 publications · 23 citations

    1

    h-index

  3. SS
    Satoru Sumiyoshitani

    Kyushu University, Japan

    1 publications · 23 citations

    1

    h-index

  4. TO
    Tomoaki Okada

    Kyushu University, Japan

    1 publications · 23 citations

    1

    h-index

  5. KJ
    Kenneth J. Ives

    University College London, United Kingdom

    1 publications · 14 citations

    1

    h-index

1–5 of 5

Institutions

2

  1. Kyushu University

    Fukuoka, Japan

    1 h-index

    4 publications

    92 citations

  2. University College London

    London, United Kingdom

    1 h-index

    1 publications

    14 citations

1–2 of 2

Venues

  1. IEEE Transactions on Industry Applications

    1 publications · 23 citations

    1

    h-index

  2. Clay Minerals

    1 publications · 14 citations

    1

    h-index

1–2