I was perusing the IRS website and came across this in the Internal Revenue Manual: 1.4.53.5 (08-20-2010) Protecting Taxpayer Rights A primary responsibility of managers must be to monitor employee practices and actions to ensure that taxpayer rights are always observed during our efforts to bring taxpayers into compliance. Taxpayer rights include, but are not [...]

When an agency acts in a quasi-judicial capacity, procedural due process requires that the agency give notice and afford an opportunity for a hearing to affected individuals. Douglas County Board of Commissioners v. Public Utilities Commission, 829 P.2d 1303 (Colo. 1992); Feeney v. Colorado Limited Gaming Control Commission, 890 P.2d 173 (Colo. App. 1994). Procedural [...]