Noticeof Federal Tax Lien only after making an assessment, sending a Notice and Demand for Payment and remaining unpaid.
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2.
The expatriate will have to petition the U.S. Tax Court to prevent the noticeof deficiency from becoming a final assessment.
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3.
"When a public-sector union imposes a special assessmentof dues increase, the union must provide a fresh ... notice and may not exact any funds from nonunion members without their affirmative consent, " Alito added.