Allocating Tax Payments

Published for Coates' Canons on April 23, 2015.

Suppose Billy Blue Devil owes $2,000 in delinquent taxes for 2012, 2013 and 2014. Billy mails the tax office a check for $500 with no note or instructions about what taxes he is paying. What should the tax office do … Read more

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Topics - Local and State Government