Fisher v. Lee Bros. Value World, Inc.

How courts have described this case

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

• “a taxpayer assessed under section 6672 need only pay the divisible amount of the penalty assessment attributable to a single individual's withholding before in- stituting a refund action”
• “a taxpayer assessed under section 6672 need only pay the divisible amount of the penalty assessment attributable to a single individual's withholding before in- stituting a refund action”
• imposition of penalties under § 6672 does not require a notice of deficiency
• imposition of penalties under § 6672 does not require a notice of deficiency

Source: CourtListener parenthetical corpus (CC0).