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1 result for “James W. Smith”

Case Title Lower Court Docketed Status Tags Question Presented
19-10 James W. Smith v. United States Tenth Circuit 2019-07-01 Denied assessment collection due-process internal-revenue-code mandatory-provisions notice payment sovereign-capacity statute-of-limitations tax-court-jurisdiction tax-deficiency transferee-liability The Meaning of 'Shall' in the Internal Revenue Code