Louis E. Roszkos and Vivian L. Roszkos v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that misaddressed purported notices of deficiency, which the taxpayers did not receive, were a nullity and ineffective for terminating a Form 872-A agreement to extend the period for assessment
• holding that misaddressed purported notices of deficiency, which the taxpayers did not receive, were a nullity and ineffective for terminating a Form 872-A agreement to extend the period for assessment
• holding that misaddressed purported notices of deficiency, which the taxpayers did not receive, were a nullity and ineffective for terminating a Form 872-A agreement to extend the period for assessment
• where the “taxpayer acknowledges notice by timely petitioning the Tax Court for a redetermination of deficiency,” he “render[s] harmless the IRS’ error”

Source: CourtListener parenthetical corpus (CC0).