FLORIDA TAX REVIEW Volume 20 2017 Number 6 i ARTICLE TAKING TAX DUE PROCESS SERIOUSLY: THE GIVE AND TAKE OF STATE TAXATION Hayes R. Holderness UF Law 2017 FL Tax Review 20-6 R2.pdf 1 5/4/2017 2:18:33 PM FLORIDA TAX REVIEW Volume 20 2017 Number 6 ii INFORMATION FOR SUBSCRIBERS The Florida Tax Review is a publication of the Graduate Tax Program of the University of Florida Levin College of Law. For Volume 20, the subscription rate is $125.00 in the United States and $145.00 elsewhere. If a subscription is to be discontinued at expiration, notice to that effect should be sent; otherwise, it will be automatically renewed. For Volume 20, subscriptions and changes of address should be sent to Florida Tax Review, University of Florida Levin College of Law, Post Office Box 117627, Gainesville, Florida 32611. Requests for back issues should be sent to William S. Hein & Co., Inc., 1285 Main Street, Buffalo, NY 14209. Please notify Florida Tax Review of your changes of address one month in advance. Beginning with Volume 21, the Florida Tax Review will be published by the University of Florida Press on behalf of the Graduate Tax Program of the University of Florida Levin College of Law. For subscription information and queries relating to Volume 21 and subsequent volumes, please contact the Johns Hopkins University Press, P.O. Box 19966, Baltimore, MD 21211; phone 1-800-548-1784; jrnlcirc@press.jhu.edu. All correspondence of a business nature, including advertising, should be addressed to the University of Florida Press, 15 NW 15th St., Gainesville, FL 32603; phone 352-392-1351; http://upress.ufl.edu. Copyright © 2017 by the University of Florida UF Law 2017 FL Tax Review 20-6 R2.pdf 2 5/4/2017 2:18:33 PM FLORIDA TAX REVIEW Volume 20 2017 Number 6 iii EDITOR-IN-CHIEF Charlene Luke Professor of Law University of Florida ASSOCIATE EDITORS University of Florida Yariv Brauner Hugh Culverhouse Eminent Scholar Karen Burke Richard B. Stephens Eminent Scholar Dennis A. Calfee Professor of Law Patricia E. Dilley Professor Emeritus Michael K. Friel Professor Emeritus David M. Hudson Professor Emeritus Lawrence A. Lokken Emeritus Hugh Culverhouse Eminent Scholar Grayson McCouch Gerald Sohn Professor of Law Martin J. McMahon, Jr. James J. Freeland Eminent Scholar Adam Smith Visiting Assistant Professor Lee-ford Tritt Professor of Law Samuel C. Ullman Adjunct Professor of Law Steven J. Willis Professor of Law BOARD OF ADVISORS Jennifer Bird-Pollan University of Kentucky Bradley T. Borden Brooklyn Law School Deborah A. Geier Cleveland State University Leandra Lederman Indiana University– Bloomington Omri Marion University of California, Irvine Gregg D. Polsky University of Georgia James R. Repetti Boston College Kerry A. Ryan St. Louis University Reed Shuldiner University of Pennsylvania GRADUATE STUDENT EDITORS Emily Snider Carvalho Brandon C. Gardner Devon Goldberg Jessica E. Griffin William Carroll McDonald Philip Nodhturft, III Benjamin M. Parnell Kathleen Duggan Pfahlert EXECUTIVE ASSISTANT Jessica E. Joseph UF Law 2017 FL Tax Review 20-6 R2.pdf 3 5/4/2017 2:18:33 PM FLORIDA TAX REVIEW Volume 20 2017 Number 6 iv INFORMATION FOR CONTRIBUTORS The Florida Tax Review is a faculty-edited law review published by the Graduate Tax Program of the University of Florida Levin College of Law. The Florida Tax Review invites the submission of manuscripts addressing issues of tax law and policy. The Florida Tax Review prefers electronic submissions sent via ExpressO (https://www.bepress.com/products /expresso/); articles may also be e-mailed to FTR@law.ufl.edu as a Microsoft Word document. If a hard copy submission is necessary, please mail your article to Editor-in-Chief, Florida Tax Review, University of Florida Levin College of Law, 309 Village Drive, Gainesville, FL 32611. Although the Florida Tax Review has no minimum or maximum page requirements for submissions, it does have a strong preference for submissions that are 30,000 words or less, including text and footnotes. All citations should follow The Bluebook Uniform System of Citation (20th ed.); some modifications will, however, be made by our editors to conform to the Florida Tax Review Style Manual. All tax law and policy positions presented are solely those of the authors. The Editors and the University of Florida Levin College of Law do not approve of or adopt such positions merely through the act of publishing the manuscripts in the Florida Tax Review. UF Law 2017 FL Tax Review 20-6 R2.pdf 4 5/4/2017 2:18:33 PM FLORIDA TAX REVIEW Volume 20 2017 Number 6 v All references and citations to sections in this issue are to sections of the Internal Revenue Code of 1986, as amended, unless otherwise indicated. All references and citations to regulations are to Treasury Regulations promulgated under the Internal Revenue Code of 1986, as amended, unless otherwise indicated. UF Law 2017 FL Tax Review 20-6 R2.pdf 5 5/4/2017 2:18:33 PM UF Law 2017 FL Tax Review 20-6 R2.pdf 6 5/4/2017 2:18:33 PM