Deleon v. New York City Sanitation Department

How courts have described this case

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

• stating that we would “take the district court at its word” when it described its sentence
• reviewing a decision of a U.S. district court involving a challenge to FBAR penalties
• remanding to the agency to recalculate plaintiff’s tax penalties because, “[o]rdinarily, if an agency has misapplied the law the case must be remanded to the agency to make a new determination.” (internal quotation marks omitted and alterations accepted)
• “The remand we now direct is not for the IRS to issue new penalties, but for it to recalculate the penalties it has already assessed.”
• “Given the agency’s error, the district court should have remanded Schwarzbaum’s FBAR penalties to the IRS for recalculation.”
• “The time of an FBAR violation is June 30, the annual FBAR filing deadline.” (quotation marks, brackets, and citation omitted)

Source: CourtListener parenthetical corpus (CC0).