Christopher Cross, Inc. 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.

• stating that a “taxpayer must be current on payments” in order “to submit an offer in compromise” (quotation and internal quotation marks omitted)
• holding that taxpayers must establish \clear taxpayer abuse and unfairness\
• finding no abuse of discretion when settlement officer rejected collection alternative because taxpayer was not in compliance with its tax payment obligations
• finding no abuse of discretion when settlement officer rejected collection alternative because taxpayer was not in compliance with its tax payment obligations
• finding no abuse of discretion when settlement officer rejected collection alternative because taxpayer was not in compliance with its tax payment obligations
• finding no abuse of discretion when settlement officer rejected collection alternative because taxpayer was not in compliance with its tax payment obligations

Source: CourtListener parenthetical corpus (CC0).