A review of 2022 court decisions on due process in tax assessments

HAPPY New Year everyone! In our first article of the year, we revisit the basic tenet of due process in tax assessments as upheld by numerous court decisions in the year 2022.

While taxes are the life blood of a nation, and taxpayers have the duty to pay their taxes correctly, the government or the state, in turn, has the obligation to respect the rights of taxpayers, especially their right to due process of law.