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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 |