irs-restructuring
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 20-681 | Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue | District of Columbia | 2020-11-17 | Denied | Response Waived | burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties | 1. Does the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, Title III, which enacted new sections 6751 … |