Borough of Totowa v. Passaic County Board of Taxation

How courts have described this case

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

• “Section 7609’s criteria thus constitute a procedural safeguard which Congress created to provide extra protection to unknown target taxpayers to whom the IRS cannot give notice.”
• “But the three factual determinations that a district court must make under section 7609(f

Source: CourtListener parenthetical corpus (CC0).