Professor Sakinah Tillman of the University of the District of Columbia David A. Clarke School of Law discusses how the complexities of state tax debt collections disadvantage low-income taxpayers.For more, read Tillman's article, "Impact of Vague State Tax Collection Alternatives on Low-Income Taxpayers."Listen to more Tax Notes Talk episodes from our critical tax theory series:Addressing Tax Policy Challenges for Workers With DisabilitiesThe Inadvertent Price of a Gender-Neutral Tax CodeRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury’s Review of Racial Bias in the U.S. Tax CodeState Tax Authority and Native Americans: Complex and ConvolutedWealth, Inequality, and Taxes in the U.S.Taxes and the LGBTQ Community**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.