irs-restructuring

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
20-681 Daniel E. Larkin, et ux. v. Commissioner of Internal Revenue District of Columbia 2020-11-17 Denied Response Waived burden-of-production burden-of-proof civil-procedure irs irs-restructuring judicial-review penalties statutory-interpretation supervisory-approval tax-law tax-penalties Does the Internal Revenue Service Restructuring and Reform Act of 1998 require the Secretary of the Treasury to come forward with evidence of written …