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xsdhhttp://www.w3.org/2001/XMLSchema#
n4cornell.
Subject Item
isa:106312472
rdf:type
prov:Entity
prov:value
For purposes of paragraph (c)(5) of this section, if the evidence presented by the taxpayer is considered by an agent of the agency, or other entities or persons acting on the agency's behalf, the taxpayer must be accorded at least 30 days from the date the agent or other entity or person determines that all or part of the debt is past-due and legally enforceable to request review by an officer or
prov:wasQuotedFrom
n4:edu
Subject Item
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isa:106312472