Prof. Caleb Smith Presents at ABA Tax Section Meeting in Washington D.C. on a Tax Case Presently Before the Supreme Court

At the ABA Tax Section national meeting in Washington, DC, Prof. Caleb Smith, director of the Ronald M. Mankoff Tax Clinic, presented in a panel on the consequences of Zuch v. Commissioner, a Third Circuit tax case that created a circuit split. The case revolves around the "Collection Due Process" statutes in the Internal Revenue Code, which Prof. Smith has written extensively about and frequently interacts with as part of the Tax Clinic.