Mathia v. Commissioner

How courts have described this case

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

• explaining that reaching a settlement agreement is not excluded to when the contract is executed, but rather “[a] settlement agreement may be reached through offer and acceptance made by letter, or even verbally.”
• Section 6231(b) recognizes that “individual partners may opt out of a partnership-level proceeding by entering into a settlement agreement with the IRS with respect to the determination of their individual partnership items.”

Source: CourtListener parenthetical corpus (CC0).