https://www.taxconnections.com/taxblog/why-we-should-repeal-the-flora-rule-or-find-another-way-to-give-taxpayers-who-cannot-pay-the-same-access-to-judicial-review-as-those-who-can-part-3-of-3/
Why We Should Repeal The Flora Rule Or Find Another Way To Give Taxpayers Who Cannot Pay The Same Access To Judicial Review As Those Who Can (Part 3 of 3)