irs-penalties

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
23-4 John Thomas Minemyer v. Commissioner of Internal Revenue Tenth Circuit 2023-06-30 Denied Response Waived internal-revenue-code irs-penalties legislative-history legislative-intent penalty-assessment statutory-interpretation supervisory-approval tax-code tax-court Does the legislative history and intent combined with the Tax Court Judicial history, the internal revenue manual instructions, and the Supreme Courts…