Marcial Rodriguez v. State of Florida

How courts have described this case

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

• holding that a taxpayer did not deliberately avoid delivery of a notice of deficiency when she had received and took appropriate action in response to the Commissioner’s other mailed notices and documents
• “The Tax Court recently acquired exclusive jurisdiction to review appeals from the Commissioner’s lien and levy determinations made after October 16, 2006, irrespective of the type of tax making up the underlying liability.”
• “A section 6672(b)(1) 14 notice provides a taxpayer with the means for protesting a proposed trust fund penalty assessment administratively with the Commissioner. It follows that where a taxpayer has not received a section 6672(b)(1

Source: CourtListener parenthetical corpus (CC0).