Lee v. Mills Mfg. Corp.

How courts have described this case

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

• finding that taxpayer failed to exhaust his administrative remedies because he did not participate in, or request to participate in, an appeals office conference
• finding plaintiff who had made no request to IRS had failed to exhaust administrative remedies
• “Section 7430 fully supplanted the EAJA for the award of attorneys’ fees and costs in proceedings to which [SJection 7430 is applicable.”

Source: CourtListener parenthetical corpus (CC0).