Giesen 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.

• reliance on advice of counsel constitutes reasonable cause if taxpayer: (1) is unfamiliar with tax law; (2) has made full disclosure of all relevant facts to attorney; and (3) has exercised ordinary business care and prudence

Source: CourtListener parenthetical corpus (CC0).