Tuesday, August 23, 2011

Ninth Circuit -- MICHAEL NAPOLIELLO V. CIR

MICHAEL NAPOLIELLO V. CIR

   Tax law - challenges to jurisdiction of the court based on defects in notice & procedure.

The correct deficiency notice was sent.

The determination of a partnership's viability falls within the definition of a partnership item.


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.