Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of Revenue

How courts have described this case

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

• “[T]he taxpayer has the burden of going forward with evidence and the burden of persuasion to overcome the presumption attaching to the Forms 4340.”
• agreements between Colorado and the IRS satisfy section 6103(d)

Source: CourtListener parenthetical corpus (CC0).