BY EDMUND E. BROBESONG
In any situation where two or more persons or parties are involved, disagreements or disputes can arise. Sometimes the disagreements cannot be amicably resolved by the parties and ultimately end up in the court system for resolution. Tax disputes are likewise ultimately resolved in the courts whenever the taxpayer and the local or federal government cannot reach agreement.
However, either the government or the taxpayer can petition the court to resolve a tax dispute. Besides court action, the government can also collect taxes administratively. In this case, the government must first assess the tax . . .
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