In re: S.J.T.H.

How courts have described this case

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

• stating that because Congress, in the Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1238(a), 111 Stat. 1026, amended section 6221 to provide that the applicability of any penalty (including an accuracy-related penalty
• penalties relating to partnership-item adjustments generally determined at partnership level
• penalties relating to partnership-item adjustments generally determined at partnership level
• penalties relating to partnership-item adjustments generally determined at partnership level

Source: CourtListener parenthetical corpus (CC0).