Kennedy v. United States

How courts have described this case

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

• where a notice of tax deficiency was sent to an address that the IRS knew or should have known was not taxpayer’s “last known address”, the statutory period for seeking redetermination did not commence until the notice was actually received

Source: CourtListener parenthetical corpus (CC0).