Richard R. Stenclik and Dolores Stenclik v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that because Form 872-A extends the statute of limitations until it is terminated by one of the specifically identified events, the mere passage of time did not result in its termination by operation of law
• rejecting taxpayer’s claim that Commissioner unreasonably and unjustifiably delayed issuing notice of deficiency, because Commissioner was entitled to rely on explicit terms of Form 872-A agreement for termination and assessment

Source: CourtListener parenthetical corpus (CC0).