United States Court of Federal Claims February 25, 2000, No. 98-525T (Cook v. United States)

ORDER'

ALLEGRA, Judge.

Inextricably woven into the administration of the Federal tax laws is a fundamental promise that those laws will be enforced fairly and uniformly. Toward this end, the tax system includes a series of procedural protections for taxpayers associated with the assessment of taxes, penalties and interest.