Thursday, August 25, 2011

Federal Circuit -- BUSH V. U.S.

BUSH V. U.S.

When, under TEFRA, the IRS re-computes taxes due in relation to a partnership, there is no need for them to issue a notice of deficiency, as the process is one of computational adjustment.

Dissent: More goin' on here than just computin' & adjustin'
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.