Guy Diviaio 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.

• distinguishing Luhring but agreeing that the relevant IRS office there “had no notice and did not know of any change in address”
• notice not sent to last known address where Commissioner aware that taxpayer had been incarcerated in Atlanta penitentiary for 2 years and mailed notice to warden there for service on taxpayer
• “As this court stated in Stebbins’ Estate v. Helvering, 74 U.S.App.D.C. 21, 121 F.2d 892, 893 (1941), ‘it has been decided time and time again that the statutory period is jurisdictional, and the duty to dismiss on failure to comply is mandatory’”

Source: CourtListener parenthetical corpus (CC0).