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1 result for “Brian H. McLane”
| Case | Title | Lower Court | Docketed | Status | Tags | Question Presented |
|---|---|---|---|---|---|---|
| 22-291 | Brian H. McLane v. Commissioner of Internal Revenue | Fourth Circuit | 2022-09-27 | Denied | appeals-hearing internal-revenue-service notice-of-deficiency overpayment-determination tax-appeals tax-collection tax-court tax-court-jurisdiction tax-liability tax-overpayment | Whether the Tax Court has jurisdiction to determine the amount of any overpayment due a taxpayer who never received a notice of deficiency |