Frank Tavano v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that an unsigned notice of deficiency received by the taxpayer was valid because it “adequately advised him that the Commissioner intended to assess him, notwithstanding that the notice was unsigned”
• holding that an unsigned notice of deficiency received by the taxpayer was valid because it “adequately advised him that the Commissioner intended to assess him, notwithstanding that the notice was unsigned”
• “The mailing of a valid notice of deficiency is generally a prerequisite to formal assessment and collection of the deficiency by the IRS.”
• “The Code does not expressly require a notice of deficiency to be signed”

Source: CourtListener parenthetical corpus (CC0).