Jimmie J. And Bonnie M. Ward v. Commissioner of 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.

• holding the IRS has no duty to comply with section 601.601(d) , Statement of Procedural Rules, because it does not have the force and effect of law
• stating that policies directed at governing IRS conduct are not mandatory

Source: CourtListener parenthetical corpus (CC0).