Billy S. Creel, Sr. v. Comr., IRS

How courts have described this case

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

• “[A]n order to pay restitution under 18 U.S.C. § 3663 [the VWPA] is a criminal penalty rather than a civil penalty.”
• U.S. attorney compromised a civil Federal income tax liability that the Commissioner did not intend to be compromised

Source: CourtListener parenthetical corpus (CC0).