Harlow v. Voyager Communications V

How courts have described this case

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

• holding that the notice requirements of section 6223 are procedural, not jurisdictional, and they do not affect the statute of limitations set forth in section 6229
• referring to the partnership, rather than the partner, as the plaintiff in a court proceeding concerning a petition for readjustment of partnership items pursuant to I.R.C. § 6226(a)
• referring to the part- nership, rather than the partner, as the plaintiff in a court proceeding concerning a petition for readjustment of part- nership items pursuant to I.R.C. § 6226(a)
• “The FPAA tolls the three-year statute of limitations for tax assessments of partnership items from the date it was mailed” to the tax matters partner under section 6229(d)

Source: CourtListener parenthetical corpus (CC0).