Albert E. Robinson and Rose M. Robinson v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• notice of deficiency \serves as a prerequisite to a valid assessment by the IRS\
• notice of deficiency \serves as a prerequisite to a valid assessment by the IRS\
• where IRS failed to send notice of deficiency to taxpayer when lien filed

Source: CourtListener parenthetical corpus (CC0).