Charles Y. Choi Jin Yi Choi v. Commissioner of Internal Revenue

How courts have described this case

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

• when a taxpayer fails to maintain or produce adequate records of income, the IRS may use indirect methods to determine tax liability
• when a taxpayer fails to maintain or produce adequate records of income, the IRS may use indirect methods to determine tax liability
• finding fraudulent intent and imposing penalty

Source: CourtListener parenthetical corpus (CC0).