Jill Otis v. Kayla J. Demarasse

How courts have described this case

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

• making payments on a legally due tax does not constitute detrimental reliance
• Form 4549 is evidence of the taxpayer’s consent to the immediate assessment and collection of the proposed deficiency
• Form 4549 is evidence of the taxpayer's consent to the immediate assessment and collection of the proposed deficiency

Source: CourtListener parenthetical corpus (CC0).