Kenneth A. Stoecklin 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.

• taxpayers may bring suit to challenge the procedural va- lidity of a lien, but not “the merits of the underlying assessment”
• “[A] taxpayer may challenge the procedural validity of a federal tax lien under § 2410.”

Source: CourtListener parenthetical corpus (CC0).