irc-section-6751
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-719 | Stanley Battat, et ux. v. Commissioner of Internal Revenue | Eleventh Circuit | 2025-12-18 | Pending | administrative-procedure initial-determination irc-section-6751 managerial-approval tax-assessment tax-penalty | Internal Revenue Code Section 6751(b)(1) provides that "[n]o penalty under this title shall be assessed unless the initial determination of such asses… |