Matter of Enis A.C.M. (Carlos V.C.P.)

How courts have described this case

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

• explaining that the “Notice 2007-83 includes a 2 detailed background section describing the trust arrangements covered by the notice”
• “As a general rule, the government may require a taxpayer who disputes his tax liability to pay upfront before seeking judicial review.”

Source: CourtListener parenthetical corpus (CC0).