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20 Pitt. Tax Rev. i (2022-2023)

handle is hein.journals/pittax20 and id is 1 raw text is: PITTSBURGH TAX REVIEW Volume 20 Fall 2022 Issue 1 TABLE OF CONTENTS Some Reflections on the IRS Restructuring and Reform Act Twenty-Five Years Later Nina Olson...............................................................................1 Can the IRS Yet Achieve the Restructuring Commission's Vision? A rm ando G om ez ....................................................................23 Evaluating and Improving the Taxpayer Rights Provisions of the IRS Restructuring and Reform Act of 1998 Christopher S. Rizek & Leila D. Carney ...............................49 The Rooms Where it Happened Keith Fogg.............................................................................95 Simplicity Lost Joshua D. Blank & Leigh Osofsky.......................................105 Collection Due Process at Twenty-Five: A Still Important and Needed Check on IRS Collection Power Leslie Book ..........................................................................145 Collective Due Process in Tax Administration Bryan T. Camp ....................................................................197 Revisiting the Ten Deadly Sins Created in the IRS Restructuring and Reform Act Keith Fogg...........................................................................241 NOTE The Housing Opportunity Tax Credit Brianna Joyner....................................................................273 Pitt Tax Review ISSN 1932-1821 (print) 1932-1996 (online) DOI 10.5195/taxreview.2022.187 htt //taxreview.1awipittecu

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