Frazier v. Florida

How courts have described this case

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

• declining to “construe [§ 6532’s] statute of limitations as precluding a claim where doing so would violate due process” when the plaintiff was “misled, to her prejudice” by a letter from the IRS and she was “deprived of a meaningful opportunity to litigate her claims”
• taxpayer was denied procedural due process where IRS letter erroneously informed taxpayer of the limitations period, and she allowed her claim to expire since she believed that she had until that date to file suit

Source: CourtListener parenthetical corpus (CC0).