Ellen v. Erhard v. Commissioner Internal Revenue Service

How courts have described this case

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

• “Nor will we ... sanction willful blindness to the actions of the IRS — the least we can expect of taxpayers is that they open the mail they receive from the IRS.”
• taxpayer could not defeat actual notice by refusing delivery of deficiency notices

Source: CourtListener parenthetical corpus (CC0).