    [House Hearing, 104 Congress]
    [From the U.S. Government Publishing Office]

                           TAX DEBT COLLECTION ISSUES
    ====================================================================

                                    HEARING

                                   before the

                           SUBCOMMITTEE ON OVERSIGHT

                                      of the

                          COMMITTEE ON WAYS AND MEANS

                            HOUSE OF REPRESENTATIVES

                          ONE HUNDRED FOURTH CONGRESS

                               SECOND SESSION
                                   __________

                                APRIL 25, 1996
                                   __________

                                  Serial 104-65
                                   __________

    Printed for the use of the Committee on Ways and Means

                     U.S. GOVERNMENT PRINTING OFFICE

    36-893 CC              WASHINGTON : 1997
    _________________________________________________________________
             For sale by the Government Printing Office
        Superintendent of Documents, Congressional Sales Office,
                         Washington, DC 20402
                           ISBN 0-16-054197-2