NPR Investments, L.L.C. Ex Rel. Roach v. United States

How courts have described this case

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

• “The IRS may only mail one FPAA for a taxable year with respect to a partner unless there has been ‘a showing of fraud, malfeasance, or misrepresentation of a material fact.’”
• “We follow the plain and unambiguous meaning of the statutory language, interpreting undefined terms according to their ordinary and natural meaning and the overall policies and objectives of the statute.” (internal quotation marks and 18 Id. citations omitted)
• “An FPAA signifies the end of partnership-level proceedings.”

Source: CourtListener parenthetical corpus (CC0).