People of Michigan v. Melvin Jones

How courts have described this case

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

• holding in the context of a section 6330 proceeding that the IRS had improperly failed to issue a deficiency notice and barring collection of the tax
• holding in the context of a section 6330 proceeding that the IRS had improperly failed to issue a deficiency notice and barring collection of the tax
• a closing agreement relating to specific matters does not conclusively determine the taxpayer’s total liability for the periods it covers
• a Form 906 \closing agreement [which does not address additions to tax] does not bar the Commissioner from subsequently determining that a taxpayer is liable for additions to tax\

Source: CourtListener parenthetical corpus (CC0).