In Re Harriet Bourque, Debtor. Harriet Bourque v. United States of America Internal Revenue Service

How courts have described this case

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

• “Notice has its own quite different function. It neither creates the deficiency nor confirms the underlying liability, but is needed instead solely to establish the IRS’ priority against third- party creditors.”

Source: CourtListener parenthetical corpus (CC0).