Frances Carlson v. United States

How courts have described this case

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

• finding that section 6701 requires proof of fraud by the tax return preparer, and thus the Government was required to prove the preparer’s liability by clear and convincing evidence
• “Under the Eleventh Circuit’s longstanding precedent, the Government must prove fraud in civil tax cases by clear and convincing evidence.”

Source: CourtListener parenthetical corpus (CC0).