Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue Service

How courts have described this case

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

• explaining that notice sent by certified mail will be deemed insufficient if Commissioner cannot produce return receipt
• absence of return receipt from certified mailing rebuts presumption of delivery

Source: CourtListener parenthetical corpus (CC0).