Fairbourn v. Lloyd

How courts have described this case

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

• holding in a deficiency case that approval would be timely if secured before assessment of the deficiency
• “nothing in the text . . . requires a supervisor to approve penalties at any particular time”
• treating supervisory approval as timely if secured before the pen- alty is assessed or before the relevant supervisor loses discretion whether to approve the penalty assessment
• stating that “the IRS satisfies Section 6751(b

Source: CourtListener parenthetical corpus (CC0).