Prejudgment Security Over Taxpayer Assets Must Rest on Justified Grounds

Prejudgment security over taxpayer assets presents an instrument of dual character: on one hand, it safeguards the Treasury’s interests against debtor asset flight; on the other, it may deprive an entrepreneur of the very resources necessary for ongoing operations and satisfaction of current obligations. Where, precisely, does the boundary lie between justified security and arbitrary … Continue reading Prejudgment Security Over Taxpayer Assets Must Rest on Justified Grounds