Com. v. Vance, R.

How courts have described this case

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

• holding that “Congress did not intend that the statute of limitations contained in [s]ection 2462 apply to the assessment of penalties pursuant to [s]ec- tion 6701”
• holding that no period of limitations governs the assessment of section 6701 penalties
• accepting that § 6502 applies to tax penalties
• “No statute of limitations is applicable to the assessment of [s]ection 6701 penalties[.]”
• s 2462 not applicable to assessing tax-fraud penalties under 26 U.S.C. s 6701 because \[i]t is the Court's view that it was the intent of Congress in enacting Section 6701 that there be no statute of limitations governing the assessment of penalties\

Source: CourtListener parenthetical corpus (CC0).